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Section 2 - Draft-Bills-Reports - PRELIMINARY - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] - Section 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 .....

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port 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 (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 recipie .....

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r its own needs; (9) Government means the Central Government; (10) import of goods with 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) an .....

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usive economic zone of India, for the purposes of prospecting or extraction or production 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 Ser .....

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ude the tax paid under section 9 of the CGST/SGST Act; (16) input tax credit means credit 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 .....

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ace of business; (b) where a supply is made from 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 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 .....

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Official Gazette specify; (20) non-taxable online recipient means Government, a local authority, 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 .....

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automated and involving minimal human intervention, and impossible to ensure in the absence 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 conten .....

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