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 -----------------------------------------------------------