Meaning of “non-taxable online recipient”
“Non-taxable online recipient” means Government, a local authority, a governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory- Section 2(16) of IGST Act.
For the purposes of this clause, “governmental authority” means an authority or a board or any other body: (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W ofthe Constitution -explanation to Section 2(16) of IGST Act.