Frequently Asked Questions

What is the manner of payment of tax on online information and database access or retrieval services?

If the online information and database access or retrieval service provider is located outside India and the services are provided to registered tax payer in India, the tax would be payable as import of service under reverse charge mechanism. In case services are provided to a non-taxable online recipient then the onus has been placed on the service provider to pay Integrated tax on such supply of services and such service provider is obliged under law to take registration in India through a Simplified Registration Scheme to be notified by the Government.

The registration can be taken by such service provider or by person representing such service provider or a person appointed by such service provider.

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