Dear Professionals, As you all know that GST is being implemented from today 1st July 2017 midnight and library resources particularly the e-resources and e-books are likely to come under 18% GST. As per the GST rate schedule for services, CBEC Sl. 30 at pg. no. 10, GST is exempted for "Services of public libraries by way of lending of books, publications or any other knowledge enhancing content or material". In this regard can anybody clarifies how come the Govt. charge GST on e-contents which are knowledge resources. Please share your feedback and suggestions. http://www.cbec.gov.in/resources//htdocs-cbec/gst/Schedule%20of%20GST%20rate... With regards, spathy *डा. सुशांत कुमार पाठी * *Dr. Sushanta Kumar Pathy* B.Sc.(Phy), M.Lib.Sc., PGDCA, UGC-NET, Ph.D. (S.U.) Assistant Librarian PK Kelkar Library, IIT Kanpur http://pkklib.iitk.ac.in/index.php/library-team/54-dr-sushanta-kumar-pathy -- ------------------------------ *Disclaimer: *This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the system manager. This message contains confidential information and is intended only for the individual named. If you are not the named addressee you should not disseminate, distribute or copy this e-mail. Please notify the sender immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system. If you are not the intended recipient you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited. -- This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.