Section 12 – Draft-Bills-Reports – PAYMENT OF TAX – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 12 – 12. Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by non-taxable online recipient the supplier of service located in a non-taxable territory shall be the person liable for paying IGST: PROVIDED that in case the supply of online information and database access or retrieval services by any person located in a non-taxa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provider. (2) The supplier of online information and database access or retrieval services referred in sub-section (1) shall, for payment of IGST, take a single registration under a Simplified Registration Scheme as may be prescribed: PROVIDED that any person located in taxable territory representing such supplier for any purpose in the taxable territory shall take a registration and pay
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =