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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Supplier liability for cross-border online services: foreign suppliers must pay IGST when such services are received domestically.</h1> Where online information and database access or retrieval services are supplied from a non-taxable territory to recipients in the taxable territory, the non-resident supplier is liable to pay IGST; intermediaries are deemed suppliers unless they satisfy conditions regarding invoicing, payment collection, delivery authorisation, and terms setting. Non-resident suppliers must obtain a single registration under a Simplified Registration Scheme, and any in-territory representative or appointed person must register and be liable to pay IGST on the supplier's behalf.

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