Amendment of section 2.

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Full Text of the Document

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.... be substituted, namely:-- '(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory. Explanation.--For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Serv....