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 someone is directly procuring these services from outside India publishers etc. due to GST registration. Therefore i would suggest to go through 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.linkedin.com/
https://www.indiafilings.com/