On-line information and database access services are taxable, with IT Act definitions shaping scope and recipients. On-line information and database access or retrieval delivered electronically through a computer network is a taxable service. Core terms are defined by reference to the Information Technology Act: data (representations intended for processing), information (including software and databases), electronic form (information stored or transmitted in media) and computer network (interconnected computers). The service's scope treats the recipient as any person and the provider as any other person. A consolidated circular withdraws prior technical clarifications and supersedes earlier guidance on scope, classification, valuation, export, imports of services and exemptions.
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.
On-line information and database access services are taxable, with IT Act definitions shaping scope and recipients.
On-line information and database access or retrieval delivered electronically through a computer network is a taxable service. Core terms are defined by reference to the Information Technology Act: data (representations intended for processing), information (including software and databases), electronic form (information stored or transmitted in media) and computer network (interconnected computers). The service's scope treats the recipient as any person and the provider as any other person. A consolidated circular withdraws prior technical clarifications and supersedes earlier guidance on scope, classification, valuation, export, imports of services and exemptions.
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