14 Special provision for payment of tax by a supplier of online information and database access or retrieval services-IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 Special provision for payment of tax by a supplier of online information and database access or retrieval services. 14. (1) 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… Read More »