Re: [LIS-Forum] Can somebody help me with GST rules for Subscription to E-journals databases

Archana Sahu Asst. Librarian National Law University Odisha On Wed, Mar 27, 2019 at 5:46 PM Archu Sahu wrote:

Dear Sir,

Please go through the below site, where you can find the applicable GST rates on different services. https://cbec-gst.gov.in/gst-goods-services-rates.html

Please select services tab, and in the "Description of services" search box, give your requisite keyword, e.g. ebooks/online educational journals, you will get the information. If you download services rate book late, you will find at page no. 4, sl. no. 10 that "exemption shall not apply to – online information and database access or retrieval services received by persons specified in entry", which means that for databases GST is applicable.

The government exempted the GST on the supply of online educational journals or periodicals to educational institutions who provide degree recognized by any law (vide Govt Gazette of India – Extraordinary Part II Section 3 Sub Section (i) dated Jan 25, 2018). Exemption of GST on ebooks was done later on.

Please find the enclosed attached details.

On Thu, Mar 21, 2019 at 7:49 PM wrote:

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Message: 2 Date: Thu, 21 Mar 2019 07:49:22 +0000 From: Manjunath K To: "nmlis@yahoogroups.com" , "lis-forum@ncsi.iisc.ernet.in" , "MANLIBNET-india@yahoogroups.com" < MANLIBNET-india@yahoogroups.com>, libtech Yahoogroups Subject: [LIS-Forum] Can somebody help me with GST rules for Subscription to E-journals databases Message-ID: < SG2PR06MB2539FB76774E92D008EF088386420@SG2PR06MB2539.apcprd06.prod.outlook.com

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Dear Professional Colleagues, To my knowledge, e-journals are exempted from GST payment. But some vendors send invoice with GST and some are not. But our accounts section states that, we have to pay 18% GST for all e-journal databases whether Vendor/publisher includes GST in his bill or not.

During 2017-18 financial year, all database vendors included GST in their bill and we paid their bill with GST. This year(2018-19), we paid GST to some databases with Invoice and only invoice amount for some (as GST was included in the inv). The vendors send invoice telling that there is no GST for e-journals from this year! . This is creating some problem for my library budget as budget preparation is based on current year's payment pattern from library. In our library, the payment will be processed for invoiced amount and hence expenditure also based on invoiced amount. If invoice includes GST... fine, else, GST amount problem surface for expenditure report.

Looking at responses from vendors/publishers, I trust that library (in particular Govt/Pvt academic) need not to pay GST for e-journals as they are supplementing/complimenting print journals. Print journals are exempted from GST.

Can someone help me with copy of relevant section of GST circular regarding GST for e-journals/databases? For e-books- 5% GST applicable.

With Regards,

Manjunatha --------------------------------------------------------- Dr. Manjunatha K Chief Librarian T.A. Pai Management Institute Manipal - 576 104, Karnataka, India Ph: 0820 - 2701105/ Mob: +917349255658/9972425417 Email: manjunath@tapmi.edu.inmailto:manjunath@tapmi.edu.in; manjunathak@gmail.commailto:manjunathak@gmail.com -----------------------------------------------------------