POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ]

POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ] https://www.taxtmi.com/manuals?id=2486 For OIDAR services the recipient is deemed to be located in the taxable territory if any two non-contradictory location indicators point to the taxable territory; those indicators include the online address provided by the recipient, the issuance place of the payment card used, the billing address, the device IP address, the bank branch maintaining the payment account, the SIM country code, and the location of a fixed land line through which the service is received. en-us Mon, 13 Mar 2023 14:27:00 +0530 Wed, 11 Oct 2023 10:29:00 +0530 TaxTMI RSS Generator POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ] https://www.taxtmi.com/manuals?id=2486 For OIDAR services the recipient is deemed to be located in the taxable territory if any two non-contradictory location indicators point to the taxable territory; those indicators include the online address provided by the recipient, the issuance place of the payment card used, the billing address, the device IP address, the bank branch maintaining the payment account, the SIM country code, and the location of a fixed land line through which the service is received. Manuals GST Mon, 13 Mar 2023 14:27:00 +0530 https://www.taxtmi.com/manuals?id=2486