Rule 14
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India
GST
Registration
Rule 14 of Central Goods and Services Tax Rules, 2017
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[or to a person supplying online money gaming from a place outside India to a person in India].-
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxab
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