https://www.taxtmi.com/manuals?id=4417 Supply of OIDAR services located in a non taxable territory to a non taxable online recipient makes the supplier liable for integrated tax. An intermediary in the non taxable territory arranging such supplies is deemed the recipient and treated as supplying to the online recipient unless it (a) issues a bill identifying the supplier and service, (b) does not collect or process payment, (c) does not authorise delivery, and (d) does not set the general terms. The supplier must take a single registration under the Simplified Registration Scheme; a taxable territory representative or appointed person must register and pay IGST on the supplier's behalf. en-us Fri, 29 Dec 2023 13:26:00 +0530 Tue, 06 Aug 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4417 Supply of OIDAR services located in a non taxable territory to a non taxable online recipient makes the supplier liable for integrated tax. An intermediary in the non taxable territory arranging such supplies is deemed the recipient and treated as supplying to the online recipient unless it (a) issues a bill identifying the supplier and service, (b) does not collect or process payment, (c) does not authorise delivery, and (d) does not set the general terms. The supplier must take a single registration under the Simplified Registration Scheme; a taxable territory representative or appointed person must register and pay IGST on the supplier's behalf. Manuals GST Fri, 29 Dec 2023 13:26:00 +0530 https://www.taxtmi.com/manuals?id=4417