located outside India liable to pay IGST :
In case the supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by non -taxable online recipient, an intermediary located in the non-taxable territory, who arranges or facilitates provision of such service, shall be deemed to be receiving such services from the service provider in non-taxable territory and supplying such services to the non-taxable online recipient – proviso to Section 14(1) of IGST Act.
However, if the intermediary satisfies all the following conditions, he will not be liable to pay IGST.
(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 n its charge i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assessee online recipient and the supplier of such services.
(c) the intermediary involved in the supply does not authorise delivery.
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provider.