https://www.taxtmi.com/acts?id=41532 Section 2 of the Integrated Goods and Services Tax Act, 2017 is amended to substitute the definition of "non-taxable online recipient" so that it covers any unregistered person receiving online information and database access or retrieval services in the taxable territory, with an explanation that includes a person registered only under clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017. The amendment also omits the words "essentially automated and involving minimal human intervention and" from clause (17) of section 2. en-us Thu, 30 Mar 2023 16:57:10 +0530 Thu, 25 Jun 2026 12:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41532 Section 2 of the Integrated Goods and Services Tax Act, 2017 is amended to substitute the definition of "non-taxable online recipient" so that it covers any unregistered person receiving online information and database access or retrieval services in the taxable territory, with an explanation that includes a person registered only under clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017. The amendment also omits the words "essentially automated and involving minimal human intervention and" from clause (17) of section 2. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:57:10 +0530 https://www.taxtmi.com/acts?id=41532