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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter I PRELIMINARY This
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Section 2 - Definitions. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

..... ; means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time; (4) “customs frontiers of India” means the limits of a customs area as defined in section 2 of the Customs Act, 1962 (52 of 1962.); (5) “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; (6) “export of services” means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been .....

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Section 2 - Definitions. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... persons, but does not include a person who supplies such goods or services or both or securities on his own account; (14) “location of the recipient of services” means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such .....

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Section 2 - Definitions. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... nder article 243G or] to a municipality under article 243W of the Constitution; (17) “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person i .....

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Section 2 - Definitions. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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