With effect from December 1, 2016 services which are in the nature of “Online Database Access or Retrieval” provided from outside India and received in India by any person…
With effect from December 1, 2016 services which are in the nature of “Online Database Access or Retrieval” provided from outside India and received in India by any person for use other than in business, commerce, industry, or profession shall be taxable in India. The service provider who is located outside India and providing the above mentioned service from outside India shall remit the tax in India. For this purpose the said service provider should make an application for registration in Form ST 1A.
Relevant amendments have been inserted in The Finance Act, 1994, Service Tax Rules and Place of Provision of Services Rules, vide Notification Nos. 46 to 49 dated November 9, 2016.
Rajendra Kumar
