Dear All Previous year libraries have paid 15% tax on OIDAR (*Online Information and Data Access or Retrieval Services). *Now due to implementation of GST these services fall under 18% Tax slab as per my understanding and their are lot of other complexities if some one is directly procuring these services from outside India publishers etc due to GST registration. Therefore i would suggest to go thorough the below links and made your library provisions/budget accordingly in order to make the procurement process easy without any delay. Please let me know if i have made any mistake in understanding. https://www.rsm.global/india/sites/default/files/media/gst_implications_for_... https://www.linkedin.com/pulse/all-oidar-servicesgst-sahay-vineet https://www.indiafilings.com/learn/oidar-services-under-gst/ With Regards, Vinod Kumar Mishra, Assistant Librarian, Biju Patnaik Central Library (BPCL), NIT Rourkela, Sundergadh-769008, Odisha, India. Mob:91+9439420860 Website: http://mishravk.com/ ORCID ID: http://orcid.org/0000-0003-4666-7874 *"Spiritual relationship is far more precious than physical. Physical relationship divorced from spiritual is body without soul" -- Mahatma Gandhi* -- This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.