Supplier of online information and data base accessor retrieval services located outside India liable to pay IGST :
On supply of online information and database access or retrieval services by any person located in a nontaxable territory and received by non-taxable online recipient the supplier of service located in a non-taxable territory shall be the person liable for paying IGST – Section 14(1) of IGST Act.
However, if there is intermediary located outside India, he will be liable to pay IGST.