Special provision for payment of tax by a supplier of online information and database access or retrieval services [ Section 14 of IGST ]

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....ices by any person located in a non-taxable territory and received by a non-taxable online recipient, * the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services: Where supplier, recipient and intermediary are in Non-taxable territory * ​Supply of OIDAR services by any person located in a non-taxable terr....

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....yment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; and (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services. [ Section 14(1) ] Taking a Single registration for....