ONLINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES UNDER GST REGIME
By: – DR.MARIAPPAN GOVINDARAJAN
Service Tax
Dated:- 13-5-2017<\/p>\n
Finance Act, 1994
\n'Online information and database access or retrieval services' was introduced in the service tax net with effect from 16.07.2001 vide notification No.4\/2001-ST, dated 09.07.2001. Section 65(75) of the Finance Act, 1994 defines the said service as any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner.
\nIndicate list of services
\nThe following are the services are covered under 'online information and database access or retrieval services'-
\n * Website supply, web-hosting, distance maintenance of programmes and equipment;
\n * Website hosting and webpage hosting;
\n * automated, online and distance maintenance of programmes;
\n * remote systems administration;
\n * online <\/p>\n
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\n * online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
\n * the provision of advertising space including banner ads on a website\/web page;
\n * use of search engines and Internet directories.
\n * supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;
\n * Accessing or downloading of music on to computers and mobile phones;
\n * accessing or downloading of jingles, excerpts, ringtones, or other sounds;
\n * accessing or downloading of films;
\n * downloading of games on to computers and mobile phones;
\n * accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another.
\n * supply of distance teaching.
\n * A<\/p>\n
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\nRule 2(1) (ccc) defines the expression 'online information and database access or retrieval services' as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,-
\n * advertising on the internet;
\n * providing cloud services;
\n * provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet;
\n * providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network;
\n * online supplies of digital content (movies, television shows, music, etc.);
\n * digital data storage; and
\n * online gaming.
\nGST regime
\nIn GST regime 'online information and database access or retrieval services' is included<\/p>\n
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\n * online supplies of digital content (movies, television shows, music and the like);
\n * digital data storage; and
\n * online gaming.
\nThe definition of this service in IGST Act is same as the definition in Service Tax Rules, 1994.
\nPlace of supply
\nThe place of supply decided the taxability of the taxable person. The place of supply in respect of online information and database access of retrieval services is dealt with in section 13(12) of IGST Act
\nSection 13(12) provides that the place of supply of online information and database access or retrieval services shall be the location of the recipient of services.
\nThe explanation to this section provides that 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-contradictory conditions are satisfied, namely:
\n * the location of address presented by the recipient of services through internet is in the taxable territory;
\n * th<\/p>\n
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\nAny person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier.
\nIf such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.
\nPayment of tax
\nSection 14(1) provides that on supply of online information and database access or retrieval services 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.
\nin the case of supply of online information and database access or retrie<\/p>\n
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