(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:-
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;
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;
the intermediary involved in the supply does not authorise delivery; and
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.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Appointment of Officers
Chapter III Levy and Collection of Tax
Section 5 : Levy and collection of tax
Section 6 : Powers to grant exemption from tax
Chapter IV Determination of nature of supply
Section 8 : Intra state supply
Section 9 : Supplies in Territorial Waters
Chapter V Place of supply of goods or services or both
Section 11 : Place of supply of goods imported into, or exported from India
Section 12 : Place of supply of services where location of supplier and recipient is in India
Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India
Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII Zero Rated Supply
Section 16 : Zero Rated Supply
Chapter VIII Apportionment of tax and settlement of funds
Section 17 : Apportionment of tax and settlement of funds
Section 18 : Transfer of input tax credit
Section 19 : Tax wrongfully collected and paid to Central Government or State Government
Chapter IX Miscellaneous
Section 20 : Application of provisions of Central Goods and Services Tax Act
Section 21 : Import of services made on or after the appointed day
Section 22 : Power to make rules
Section 23 : Power to make regulations
Section 24 : Laying of rules regulations and notifications
Section 25 : Removal Difficulties
3%, 5%, 18% GST items 26.7.2018
18% GST notification 10.11.2017
0%, 5%, 12% reduced on 10.11.17
IGST Rates reduced on 10.11.2017
3% & 0.25% GST Goods (Original)
18% GST Materials (Original List)
Compensation Cess Rates (Original)