https://www.taxtmi.com/acts?id=24135 Supply of online information and database access or retrieval services by a person in a non-taxable territory to a non-taxable online recipient makes the foreign supplier liable to pay integrated tax. Intermediaries arranging such supplies are deemed recipients and taxable unless they (a) identify the supplier on invoices, (b) do not authorise charges or handle payments, (c) do not authorise delivery, and (d) do not set general terms. The supplier must obtain a single registration under a Simplified Registration Scheme; a domestic representative must register and pay tax, or the supplier may appoint a domestic appointee to pay if no representative exists. en-us Mon, 27 Mar 2017 18:53:44 +0530 Thu, 13 Apr 2017 16:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24135 Supply of online information and database access or retrieval services by a person in a non-taxable territory to a non-taxable online recipient makes the foreign supplier liable to pay integrated tax. Intermediaries arranging such supplies are deemed recipients and taxable unless they (a) identify the supplier on invoices, (b) do not authorise charges or handle payments, (c) do not authorise delivery, and (d) do not set general terms. The supplier must obtain a single registration under a Simplified Registration Scheme; a domestic representative must register and pay tax, or the supplier may appoint a domestic appointee to pay if no representative exists. Act-Rules GST Mon, 27 Mar 2017 18:53:44 +0530 https://www.taxtmi.com/acts?id=24135