Frequently Asked Questions

What is the manner of determination of location of recipient in case of online information and database access or retrieval services?

It is difficult to determine the location of the recipient in case of online information and database access or retrieval services as such recipients normally access the services online and are not required to disclose their location. On the lines of the ‘non contradictory evidence rule’ followed in OECD VAT, it has been prescribed in IGST Act that person receiving online information and database access or retrieval services shall be deemed to be located in taxable territory if any two of the following non contradictory conditions are satisfied, namely any of the following two are located in the taxable territory-


a) Location of address presented by the recipient

b) Place of issue of credit card or debit card or charge card or any such card by which the recipient settles payment

c) Billing address of the recipient

d) IP address of the devise used by recipient

e) Bank of the recipient from where payment is made

f) Country code of the SIM used by the recipient

g) Location of fixed line through services received by recipient

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