https://www.taxtmi.com/acts?id=24135 Special provision governs integrated tax liability on online information and database access or retrieval services supplied from a non-taxable territory to a non-taxable online recipient. The offshore supplier is liable to pay the tax, while an intermediary in the non-taxable territory is deemed to be the recipient and onward supplier only where specified conditions are not satisfied. The supplier must obtain registration under the Simplified Registration Scheme, and a representative or appointed person in the taxable territory may register and pay the tax on the supplier's behalf. en-us Mon, 27 Mar 2017 18:53:44 +0530 Thu, 25 Jun 2026 11:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24135 Special provision governs integrated tax liability on online information and database access or retrieval services supplied from a non-taxable territory to a non-taxable online recipient. The offshore supplier is liable to pay the tax, while an intermediary in the non-taxable territory is deemed to be the recipient and onward supplier only where specified conditions are not satisfied. The supplier must obtain registration under the Simplified Registration Scheme, and a representative or appointed person in the taxable territory may register and pay the tax on the supplier's behalf. Act-Rules GST Mon, 27 Mar 2017 18:53:44 +0530 https://www.taxtmi.com/acts?id=24135