Section 14 of IGST – Special provision for payment of tax by a supplier of online information and database access or retrieval services. Complete Details for IGST Section 14. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Special provision for payment of tax by a supplier of online information and database access or retrieval services IGST Act 2017. Detailed Analysis of IGST Section 14 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 14. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 14 of IGST Act 2017 – Special provision for payment of tax by a supplier of online information and database access or retrieval services, IGST all sections and definitions. Now Check more details from below…..
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Section 14 of IGST – Special provision for payment of tax by a supplier of online information and database access or retrieval services
(1) On supply of online information and database access or retrieval services byany person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a nontaxable territory shall be the person liable for paying integrated tax on such supply of services:
Provided that in the case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a nontaxable online recipient, an intermediary located in the non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory and supplying such services to the non-taxable online recipient except when such intermediary satisfies the following conditions, namely:––
- (a) the invoice or customer‘s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier 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 which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the nontaxable 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.
(2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government:
Provided that any 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:
Provided further that if 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.
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