Frequently Asked Questions

What are the special Provisions for ‘online information and database access or retrieval services’?

Special provisions have been provided in IGST Act regarding payment of tax where online information and database access services are provided to non- taxable online recipients in India. There is need to provide for such special provisions making the overseas service provider as liable to pay tax as the place of provision of such services is in India and a non-taxable online recipient cannot be expected to fulfil compliance formalities.

Further in such online information services it is very easy to manipulate the location of service provider by simply operating from a server located overseas to escape tax liability.

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