section 14 of IGST Act,2017, Special provision for payment of tax by a supplier

Posted on 10 June 2022 Category : GST Law

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Special provision for payment of tax by a supplier of online information and database access or retrieval service section 14 of IGST Act,2017

The below post explains about Special provision for payment of tax by a supplier of online information and database access or retrieval service under section 14 of IGST Act,2017.

Section 14 of IGST Act, 2017 explains Special provision for payment of tax by a supplier of online information and database access or retrieval service as below: (The amendments if any will also be updated here soon).

The extract of Section 14 of IGST Act,2017 quoted below:

14 Special provision for payment of tax by a supplier of online information and database access or retrieval service.

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 supplier of services located in a non-taxable 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

non-taxable online recipient and the supplier of such services;

(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.

The above information clarifies about Special provision for payment of tax by a supplier of online information and database access or retrieval service under section 14 of IGST Act,2017.

If you have any comments about Section 14 of IGST Act, 2017 explaining Special provision for payment of tax by a supplier of online information and database access or retrieval service, share below your thoughts:

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