TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... ued. Explanation . For the purposes of this clause, the term stopover 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more 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 absen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data storage; and 5 [ (vii) online gaming, excluding the online money gaming as defined in clause ( 80B ) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017.); ] (18) output tax , in relation to a taxable person, means the integrated tax chargeable under this A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 01-02-2019 2. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 3. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-10-2023 before it was read as, (16) non-taxable online recipient means any Government, local authority, governmental authority, an individual or any other person not registered and 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, the expression governmental authority means an authority or a board or any other body, (i) set up by an Act of Parl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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