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of <h1>Finance Bill 2023 amends IGST Act 2017, redefines 'non-taxable online recipient,' and updates service automation criteria.</h1> Clause 143 of the Finance Bill, 2023, proposes amendments to the Integrated Goods and Services Tax Act, 2017. It revises clause (16) in section 2 to redefine 'non-taxable online recipient' as any unregistered person receiving online information and database access or retrieval services within a taxable territory. It also clarifies that individuals registered solely under clause (vi) of section 24 of the Central Goods and Services Tax Act are considered unregistered for this purpose. Additionally, it amends clause (17) by removing the requirement that services be 'essentially automated' and involve 'minimal human intervention.'
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