Supplier liability for cross-border online services: foreign suppliers must pay IGST when such services are received domestically. 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.