POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) Sec. 13(12) - GST Ready Reckoner - GST

..... Determination of place of supply of s ervices in relation to Online information and database access or retrieval services (OIDAR) Services in relation to Online information and database access or retrieval services (OIDAR ) . [ Section 13(12) of IGST Act 2017] S.No. Nature of Supply of services Place of Supply 1 supply of online information and database access or retrieval services For the purposes of this sub-section, pers .....

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POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) Sec. 13(12) - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x