Online tax recipient definition updated under integrated goods and services tax to cover unregistered persons receiving digital services. Section 2 of the Integrated Goods and Services Tax Act, 2017 is amended to substitute the definition of 'non-taxable online recipient' so that it covers any unregistered person receiving online information and database access or retrieval services in the taxable territory, with an explanation that includes a person registered only under clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017. The amendment also omits the words 'essentially automated and involving minimal human intervention and' from clause (17) of section 2.
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Provisions expressly mentioned in the judgment/order text.
Online tax recipient definition updated under integrated goods and services tax to cover unregistered persons receiving digital services.
Section 2 of the Integrated Goods and Services Tax Act, 2017 is amended to substitute the definition of "non-taxable online recipient" so that it covers any unregistered person receiving online information and database access or retrieval services in the taxable territory, with an explanation that includes a person registered only under clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017. The amendment also omits the words "essentially automated and involving minimal human intervention and" from clause (17) of section 2.
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