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of <h1>GST Amendment: Online Services from Non-Taxable Territories Lose Exemption for Specified Persons from Oct 1, 2023.</h1> The Ministry of Finance has issued Notification No. 12/2023, amending Notification No. 09/2017-Integrated Tax (Rate) to implement the 50th GST Council's decisions. Effective from October 1, 2023, the amendment specifies that exemptions on services received from non-taxable territories will not apply to online information and database access or retrieval services received by certain specified persons. This amendment is made under the powers conferred by various sections of the Integrated Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017, in the public interest.
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