Special provision for payment of tax by a supplier of online information and database access or retrieval services
IGST s.14, IGST Act
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A supplier of online information and database access or retrieval services located outside India, supplying a non-taxable online recipient in India, must itself pay IGST, take simplified registration and file the prescribed return; where it supplies through an intermediary, that intermediary is treated as the supplier.
The exact words of the law
2,481 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 non-taxable 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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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