https://www.taxtmi.com/acts?id=41328 Amendment narrows the definition of non-taxable online recipient to any unregistered person receiving online information and database access or retrieval services located in the taxable territory, and treats persons registered solely under the special registration category in section 24(vi) of the Central Goods and Services Tax Act as unregistered for this purpose. It also removes the requirement that services be essentially automated and involve minimal human intervention, eliminating the automation-based condition from the related definition. en-us Wed, 01 Feb 2023 16:28:07 +0530 Sat, 04 Feb 2023 12:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41328 Amendment narrows the definition of non-taxable online recipient to any unregistered person receiving online information and database access or retrieval services located in the taxable territory, and treats persons registered solely under the special registration category in section 24(vi) of the Central Goods and Services Tax Act as unregistered for this purpose. It also removes the requirement that services be essentially automated and involve minimal human intervention, eliminating the automation-based condition from the related definition. Act-Rules Bill Wed, 01 Feb 2023 16:28:07 +0530 https://www.taxtmi.com/acts?id=41328