TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Non-Taxable Territory Suppliers of Online Services Must Pay IGST Under Section 14; Registration and Representation Required</h1> Section 14 of the Integrated Goods and Services Tax Act, 2017 addresses the tax obligations for suppliers of online information and database access or retrieval services located in non-taxable territories. These suppliers are liable for paying integrated tax when their services are received by non-taxable online recipients. If an intermediary in a non-taxable territory facilitates the service, they are deemed the recipient unless they meet specific conditions, such as not authorizing charges or setting terms. Suppliers must register under a government scheme for tax payment. If they lack a physical presence or representative in the taxable territory, they must appoint someone to handle tax obligations.
TaxTMI 
TaxTMI 
