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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>Non-taxable online recipient definition narrowed to unregistered recipients of online information and database access services located in taxable territory.</h1> Amendment narrows the definition of non-taxable online recipient to any unregistered person receiving online information and database access or retrieval services located in the taxable territory, and treats persons registered solely under the special registration category in section 24(vi) of the Central Goods and Services Tax Act as unregistered for this purpose. It also removes the requirement that services be essentially automated and involve minimal human intervention, eliminating the automation-based condition from the related definition.

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