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Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory

Article 12 - PAYMENT OF TAX - Goods and Services Tax - Article 12 - 12. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by non-taxable online recipient the supplier of service located in a non-taxable territory shall be the person liable for paying IGST: PROVIDED that in case the supply of online information and database access or retrieval services by any person located in a non-taxable territory and rec .....

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upply 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 i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; (d) the general terms and conditions .....

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