INDIACourt order
Allahabad High Court dismisses challenge to 18% GST on online legal databases
The Allahabad High Court on October 26, 2026, dismissed a public interest petition challenging the 18% goods and services tax on online legal research databases such as SCC Online and Manupatra. Chief Justice Arun Bhansali and Justice Kshitij Shailendra rejected the plea at the admission stage on grounds of delay, noting the rate has applied since 2017, and did not rule on the tax classification.
Order (Bar & Bench) → · LiveLaw
Key points
- Advocate Aniket Gupta challenged the classification of online legal research services under Services Accounting Code 998431.Bar & BenchLiveLaw
- The bench questioned the petitioner's sudden awareness of a rate in force since 2017, noting he enrolled in 2020.Bar & Bench
- The plea argued printed law reports are GST-exempt and e-books are taxed at 5%, while online databases pay 18%.Bar & Bench
- It said an annual single-user SCC Online subscription costs up to ₹39,530, including ₹6,030 in tax.Bar & Bench
- The petition tied reliable databases to recent Supreme Court rulings treating unverified, AI-hallucinated citations as misconduct.Bar & Bench