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
Section 12
Bill
PAYMENT OF TAX
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
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 t
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pplier in non-taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge i.e. intermediary neither 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
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