Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services of IGST ACT, 2017

                     14. (1) On supply of online information and database access or retrieval services by
any person located in a non-taxable territory and received by a non-taxable online recipient,
the supplier of services located in a non-taxable territory shall be the person liable for
paying integrated tax on such supply of services:
                      Provided that in the case of supply of online information and database access or
retrieval services by any person located in a non-taxable territory and received by a nontaxable
online recipient, an intermediary located in the non-taxable territory, who arranges
or facilitates the supply of such services, shall be deemed to be the recipient of such services
from the supplier of services in non-taxable territory and supplying such services to the
non-taxable online recipient except when such intermediary satisfies the following
conditions, namely:––
                           (a) the invoice or customer’s bill or receipt issued or made available by such
intermediary taking part in the supply clearly identifies the service in question and its
supplier in non-taxable territory;
                           (b) the intermediary involved in the supply does not authorise the charge to the
customer or take part in its charge which is that the intermediary neither collects or
processes payment in any manner nor is responsible for the payment between the
non-taxable online recipient and the supplier of such services;
                          (c) the intermediary involved in the supply does not authorise delivery; and
                          (d) the general terms and conditions of the supply are not set by the intermediary
involved in the supply but by the supplier of service

                   (2) The supplier of online information and database access or retrieval services referred
to in sub-section (1) shall, for payment of integrated tax, take a single registration under the
Simplified Registration Scheme to be notified by the Government:
               Provided that any person located in the taxable territory representing such supplier
for any purpose in the taxable territory shall get registered and pay integrated tax on behalf
of the supplier:
               Provided further that if such supplier does not have a physical presence or does not
have a representative for any purpose in the taxable territory, he may appoint a person in
the taxable territory for the purpose of paying integrated tax and such person shall be liable
for payment of such tax

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