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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 12 IGST Act: Foreign Online Service Suppliers Must Register, Pay IGST for Indian Non-Taxable Recipients</h1> Section 12 of the Draft Integrated Goods and Services Tax Act, 2016, outlines tax obligations for suppliers of online information and database access or retrieval services located outside India. Such suppliers must pay IGST when providing services to non-taxable online recipients in India. If an intermediary in a non-taxable territory facilitates the service, they are deemed the supplier unless they meet specific conditions, such as not authorizing charges or setting terms. Suppliers must register under a Simplified Registration Scheme, and if they lack a physical presence in India, they must appoint a representative to pay IGST on their behalf.
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