TaxTMI 
TaxTMI 
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....to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (4) "customs frontiers of India" means the limits of the area of a customs station as defined in section 2 of the Customs Act, 1962 (52 of 1962) in which imported goods are ordinarily kept before clearance by customs authorities; (5) "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; (6) "export of services" means the supply of any service when (a) the supplier of service is located in India, (b) the recipient of service is located outside India, (c) the place of supply of service is outside India, (d) the paymen....
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....nes Act, 1976 (80 of 1976); (c) the seabed and the subsoil underlying the territorial waters; (d) the air space above its territory and territorial waters; and (e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof; (13) "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of a service (hereinafter called the 'main' service) or the supply of goods, between two or more persons, but does not include a person who supplies the main service or supplies the g....
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....vices" means: (a) where a supply is made from a place of business for which registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (19) "non-banking financial company" means- ....
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....ply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- (a) advertising on the internet; (b) providing cloud services; (c) provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet; (d) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (e) online supplies of digital content (movies, television shows, music, etc.); (f) digital data storage; and (g) online gaming; (22) "place of business" includes (a) a place from where the b....