Re: [LIS-Forum] GST implications in Library Resources

Thanks Indranilji for your quick response. You may be right. rgds, spathy *With best regards,* *डा. सुशांत कुमार पाठी* *Dr. Sushanta Kumar Pathy* B.Sc.(Phy), M.Lib.Sc., PGDCA, UGC-NET, Ph.D. (S.U.) Central Library (on lien to PK Kelkar Library, IIT Kanpur) http://pkklib.iitk.ac.in/index.php/library-team/54-dr-sushanta-kumar-pathy On Sat, Jul 1, 2017 at 12:16 PM, Indranil Das Gupta wrote:

Dear Dr. Pathy,

On Jul 1, 2017 12:04 PM, "Sushanta Kumar Pathy" wrote: <snipped>

...

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.

It is simple, your supplies (the OIDAR services you consume) are taxable under GST. The services which the public library provides to its patrons are exempt.

Just like agriculture and agricultural produce is exempt under GST (subject to certain clauses), *but* fertilizers, pesticides, tractors, pumps (and their repairs and servicing) etc are taxable under GST.

Warm regards, Indranil Das Gupta L2C2 Technologies.

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