POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ]

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....on to Online information and database access or retrieval services (OIDAR). [Section 13(12) of IGST Act 2017] S.No. Nature of Supply of services Place of Supply 1 Supply of online information and database access or retrieval services For the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-con....