Section – 14 : Special provision for payment of tax by a supplier of online information and database access or retrieval services

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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…

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