Exemption for services from non taxable territory: cross border services exempt for specified public, charitable and educational recipients, with exclusions. Exemption applies to services received from a provider in a non taxable territory by specified recipients - governments, certain charitable entities, specified educational institutions, and persons located in non taxable territory - subject to exclusions. The exemption expressly excludes online information and database access or retrieval services when supplied to governmental authorities or entities registered under section 12AA. Key defined terms (approved vocational education course; educational institution; Governmental Authority; rural area; vessel) delimit eligible recipients and the scope of educational and governmental coverage for the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for services from non taxable territory: cross border services exempt for specified public, charitable and educational recipients, with exclusions.
Exemption applies to services received from a provider in a non taxable territory by specified recipients - governments, certain charitable entities, specified educational institutions, and persons located in non taxable territory - subject to exclusions. The exemption expressly excludes online information and database access or retrieval services when supplied to governmental authorities or entities registered under section 12AA. Key defined terms (approved vocational education course; educational institution; Governmental Authority; rural area; vessel) delimit eligible recipients and the scope of educational and governmental coverage for the exemption.
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