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Section 14 of the IGST Act, 2017

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GST›IGST Act, 2017

At a glance

Entitlement and conditions

14(1) provisoA facilitating intermediary in the non-taxable territory is deemed recipient and onward supplier unless all conditions hold: the billing document identifies the service and supplier; the intermediary neither authorises nor participates in charging, collecting or processing payment; it does not authorise delivery; and the supplier sets the terms.

Bars, duties and time limits

14(1)For the specified services and recipient category, the supplier in the non-taxable territory bears the statutory responsibility to pay integrated tax.
14(2)The supplier must obtain a single registration under the notified Simplified Registration Scheme. A person in the taxable territory representing the supplier for any purpose must register and pay on its behalf.

Procedure, powers and definitions

14(2) second provisoWhere the supplier lacks physical presence or a representative in the taxable territory, it may appoint a person there to pay integrated tax; the appointed person bears that payment responsibility.

Section 14 assigns integrated-tax responsibility for online information and database access or retrieval services supplied from a non-taxable territory to a non-taxable online recipient. It can treat a facilitating intermediary as a recipient and onward supplier unless all specified conditions are met. The section also requires simplified registration and provides for representatives or appointed persons in the taxable territory.^[1]

Quick facts

Section 14, IGST Act, 2017

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

Provision
Act	Integrated Goods and Services Tax Act, 2017
Section title	Special provision for payment of tax by a supplier of online information and database access or retrieval services
Related provisions
Rules	Rule 8 of the CGST Rules, 2017
Sections	14A
Other	Section 2 of the CGST Act, 2017, Section 24 of the CGST Act, 2017
Structure 14(1) main limbOffshore online supplier payment responsibility 14(1) proviso and conditions (a)-(d)Offshore intermediary deemed receipt and onward supply 14(2) main limbSingle registration under the notified scheme 14(2) first provisoTerritorial representative registration and payment duties 14(2) second provisoOptional appointment and appointed-person tax responsibility
Source
Law text	CBIC tax information portal, served on 22 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 22 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 14, verbatim (show)

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

(1) On supply of online information and database access or retrieval services byany 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 the case of 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, an intermediary located in the non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory and supplying such services to the non-taxable online recipient except when such intermediary satisfies the following conditions, namely:-

(a) the invoice or customer's bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;

(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;

(c) the intermediary involved in the supply does not authorise delivery; and (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.

(2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government:

Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier:

Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Offshore online supplier payment responsibility 14(1) main limb

Questions to answer on the file9 questions

Does the service meet the current online-information-and-database definition?
Is the supplier’s independently established location in taxable territory?
Is the recipient registered under CGST section 25?
If so: does the recipient’s profile hold a Unique Identity Number?
Is the recipient registered in terms of CGST section 24(vi)?
Does the recipient have registration on another basis?
Has the recipient received the service?
Is that recipient located in the taxable territory?
Is the unregistered-or-specially-included recipient status established?

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Offshore intermediary deemed receipt and onward supply 14(1) proviso and conditions (a)-(d)

Questions to answer on the file17 questions

Does the service meet the current online-information-and-database definition?
Is the underlying supplier located in taxable territory?
Is the service received by a non-taxable online recipient under the current definition?
Does the person meet the intermediary definition before applying this deeming rule?
Is the intermediary located in taxable territory?
Does that intermediary arrange or facilitate this service supply?
Was the invoice, customer’s bill or receipt issued or made available by this intermediary?
Does that document clearly identify the service in question?
Does that document clearly identify the supplier in non-taxable territory?
Does the intermediary authorise the charge to the customer?
Does the intermediary collect the payment in any manner?
Does the intermediary process the payment in any manner?
Is the intermediary responsible for payment between the recipient and underlying supplier?
Does the intermediary authorise delivery?
Does the intermediary set the general terms and conditions of this supply?
Does the underlying supplier set those general terms and conditions?
Are all conditions for the exception to intermediary deeming established?

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Single registration under the notified scheme 14(2) main limb

Questions to answer on the file5 questions

Is this the supplier referred to in sub-section (1) for this supply?
Has the Government issued the actual Simplified Registration Scheme?
Does the operative scheme cover this supplier and period?
Has the supplier taken one registration under that scheme?
Does the supplier have the statutory single-registration duty?

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Territorial representative registration and payment duties 14(2) first proviso

Questions to answer on the file4 questions

Is this the supplier referred to in sub-section (1)?
Is the representative located in taxable territory?
Does that person represent the supplier for any purpose?
Is that representation in the taxable territory?

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Optional appointment and appointed-person tax responsibility 14(2) second proviso

Questions to answer on the file8 questions

Is this the supplier referred to in sub-section (1)?
Does the supplier have physical presence in the taxable territory?
Does the supplier have a representative for any purpose in the taxable territory?
Does the optional-appointment permission apply?
Has the supplier appointed this person?
Is the appointed person located in taxable territory?
Is the appointment for paying integrated tax?
Is either absence of territorial presence or absence of a representative established?

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Provisions connected to Section 14
Provision	Connection	Words that tie them
Section 2 of the CGST Act, 2017, Section 24 of the CGST Act, 2017	14(1) recipient defined by Adopted CGST section 2(94) at Section 2 of the CGST Act, 2017 and CGST 24(vi) at Section 24 of the CGST Act, 2017	14(1) "non-taxable online recipient"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 146/02/2021-GST	23 February 2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

Notifications (15)

Number	Date	Subject
Notification No. 51/2023-Central Tax	29 September 2023	Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
Notification No. 04/2023-Integrated Tax	29 September 2023	Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming made under this section
Notification No. 82/2020-Central Tax	10 November 2020	Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017.
Notification No. 84/2020-Central Tax	10 November 2020	Seeks to notify class of persons under proviso to section 39(1).
Notification No. 14/2020-Central Tax	21 March 2020	Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020. superseded by a later instrument
Notification No. 06/2018-Integrated Tax (Rate)	25 January 2018	Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
Notification No. 75/2017-Central Tax	29 December 2017	CGST (Fourteenth Amendment) Rules,2017
Notification No. 69/2017-Central Tax	21 December 2017	Seeks to extend the time limit for filing FORM GSTR-5A.
Notification No. 61/2017-Central Tax	15 November 2017	Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 superseded by a later instrument
Notification No. 42/2017-Central Tax	13 October 2017	Seeks to extend the time limit for filing of FORM GSTR-5A superseded by a later instrument
Notification No. 25/2017-Central Tax	28 August 2017	Seeks to extend time period for filing of details in FORM GSTR-5A for month of July superseded by a later instrument
Notification No. 22/2017-Central Tax	17 August 2017	Seeks to amend the CGST Rules, 2017
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument
Notification No. 03/2017-Central Tax	19 June 2017	Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument
Notification No. 02/2017-Integrated Tax	19 June 2017	Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient. made under this section

See also

Section 24 of the CGST Act, 2017: compulsory registration in certain cases
Rule 8 of the CGST Rules, 2017: application for registration
Section 14A of the IGST Act, 2017: special provision for specified actionable claims supplied by a person located outside taxable territory

References

Central Board of Indirect Taxes and Customs. "Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 22 September 2026.

External links

IGST Act, 2017, Section 14 on the CBIC tax information portal