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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>Supply of online money gaming: suppliers outside territory liable to pay integrated tax and appoint local representative for compliance.</h1> Non-resident suppliers of online money gaming supplying persons in the taxable territory are liable to pay integrated tax. They must obtain single registration under the Simplified Registration Scheme; a local representative must register and pay on the supplier's behalf if representing the supplier. If no representative or physical presence exists, the supplier must appoint a person in the taxable territory who will be liable for payment. Non-compliance permits blocking of information in computer resources used for the supply as specified under the information technology statute.

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