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Article 2 - PRELIMINARY - Goods and Services Tax - Article 2 - 2. In this Act, unless the context otherwise requires,- (1) account means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; (2) appropriate State , in relation to a taxable person, means that State where he is registered or liable to be registered under section 23 of the Central Goods and Services Tax Act, 2016. Explanation: For the purpose of this Act, Sta .....

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s out of India to a place outside India; (6) export of services means the supply of any service when (a) the supplier of service is located in India, (b) the recipient of service is located outside India, (c) the place of supply of service is outside India, (d) the payment for such service has been received by the supplier of service in convertible foreign exchange, and (e) the supplier of service and recipient of service are not merely establishments of a distinct person in accordance with expl .....

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its grammatical variations and cognate expressions, means bringing goods into India from a place outside India; (11) import of service means the supply of any service, where (a) the supplier of service is located outside India, (b) the recipient of service is located in India, and (c) the place of supply of service is in India; (12) India means,- (a) the territory of the Union as referred to in clauses (2) and (3) of Article 1 of the Constitution; (b) its territorial waters, continental shelf, e .....

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n of mineral oil and natural gas and supply thereof; (13) intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of a service (hereinafter called the main service) or the supply of goods, between two or more persons, but does not include a person who supplies the main service or supplies the goods on his account; (14) Integrated Goods and Services Tax (IGST) means tax levied under this Act on the supply of any goods and/or servi .....

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t of input tax as defined in sub-section (15); (17) location of the recipient of services means: (a) where a supply is received at a place of business for which 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, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (c) where a supply is received at more than one establishme .....

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s for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (19) non-banking financial company means- (a) a financial ins .....

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uthority, a governmental authority, an individual or any person not registered under section 23 of the CGST Act, 2016 receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation: For the purposes of this clause, governmental authority means an authority or a board or any other body: (i) set up by an Act of Parliament or a State legislature; or (ii) es .....

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ence of information technology and includes electronic services such as,- (a) advertising on the internet; (b) providing cloud services; (c) provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet; (d) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (e) online supplies of digital content (movies, television shows, music, etc.); (f) digital data storage; and (g) online gami .....

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