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        F. Acts / Amendment Acts

        Section 160 - Amendment of section 2.

        Finance Act, 2023
        Integrated Goods and Services Tax

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        Non-taxable online recipient definition updated to cover unregistered recipients of online information and database services. The amendment replaces the definition of non-taxable online recipient to mean any unregistered person receiving online information and database access or retrieval services located in taxable territory, and clarifies that 'unregistered person' includes a person registered solely under the specified registration provision; it also omits the phrase 'essentially automated and involving minimal human intervention' from clause (17).
                        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.

                              Non-taxable online recipient definition updated to cover unregistered recipients of online information and database services.

                              The amendment replaces the definition of non-taxable online recipient to mean any unregistered person receiving online information and database access or retrieval services located in taxable territory, and clarifies that "unregistered person" includes a person registered solely under the specified registration provision; it also omits the phrase "essentially automated and involving minimal human intervention" from clause (17).


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