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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>Registration requirement for non-resident suppliers of online database services: electronic application and conditional grant follow prescribed procedure.</h1> Any person supplying online information and database access or retrieval services from outside India to a non-taxable online recipient must electronically submit an application on the Common Portal, directly or through a facilitation centre, signed or verified through EVC; registration will be granted in the prescribed form subject to conditions, restrictions and designated officers notified by the Central Government on the recommendations of the Council.

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