Notification No. 12/2023
Date: September 26, 2023
Subject: Amendment to Notification No. 9/2017–Integrated Tax (Rate) restricting exemption for OIDAR services.
Description:
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.
Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).