Section 2 :
11. In the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely: ––
‘(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;’.
Section 160 - Amendment of section 2
Amendment of section 2.
160. In the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2, —
(a) for clause (16), the following clause shall be substituted, namely: —
`(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory.
Explanation. —For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017;`
(b) in clause (17), the words "essentially automated and involving minimal human intervention and" shall be omitted.