GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(16) – Non-Taxable online recipient
- CA Ashish BadalaModeratorApril 19, 2017 at 11:07 PMPost count: 184Topics: 181
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“non-taxable online recipient” means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.
Explanation.––For the purposes of this clause, the expression “governmental authority” means an authority or a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;
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