Exemptions on supply of services under IGST Act - Services received from a provider of service located in a non- taxable territory - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. - 12/2023 - Integrated GST (IGST) Rate
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Exemption on cross-border services revoked for certain recipients; OIDAR supplies to specified persons no longer exempt. The Central Government amends Notification No. 9/2017-Integrated Tax (Rate) to substitute the proviso at serial number 10 so that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b). The amendment follows GST Council recommendations and is effective from 1 October 2023 as Notification No. 12/2023-Integrated Tax (Rate).
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.
Exemption on cross-border services revoked for certain recipients; OIDAR supplies to specified persons no longer exempt.
The Central Government amends Notification No. 9/2017-Integrated Tax (Rate) to substitute the proviso at serial number 10 so that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b). The amendment follows GST Council recommendations and is effective from 1 October 2023 as Notification No. 12/2023-Integrated Tax (Rate).
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