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of <h1>Amendment to Finance Act, 2023: Redefines 'non-taxable online recipient' and updates criteria for online services in GST Act.</h1> Section 160 of the Finance Act, 2023, amends the Integrated Goods and Services Tax Act, 2017. The amendment redefines 'non-taxable online recipient' in section 2, clause (16), to mean any unregistered person receiving online information and database access or retrieval services in a taxable territory. It clarifies that 'unregistered person' includes those registered solely under clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017. Additionally, in clause (17), the phrase 'essentially automated and involving minimal human intervention' is removed.
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