Mall

What is online information? How is it taxed under GST?

Goods & Services Tax
Kanishka Mehta on : Aug. 9, 2017

Goods & Services Tax Toddlers (babies) love if you toss them up in the air and catch them back... The twinkle in their eyes... and the sweet shriek that they make is like music to eyes, ears... I feel... the same excitement whenever I access my emails... or anything that comes to me through the internet... through the air... People call it ONLINE INFORMATION... Law further adds... database access or retrieval services... and section 2 (sub-section 17) of IGST Act 2017 defines it... as... below...

As the 21st century dawned, I can see that... information has started flying, as though it has gained wings... everything... every bit of it... is in air... all in air... absolutely aired...

People call this information in air as "ONLINE INFORMATION"

GST also calls it "Online information"

It doesn't cost much to float the information in air... and it flies like a lightening in clouds... at a great speed...

Now, citizens of earth, are very intelligent, how can they ever miss this ...

They caught this oppurtunity like a crane catches fish in a muddy water.. and floated all the information that they could have in the air... like information for selling goods, products, services...


GST calls anyone who provides such information as

GST calls the persons (like airtel - internet ) providing the platform for carrying out electronic commerce as "Electronic Commerce Operators"


eg say ...

RAM (Prabhu) throws some information in air for SITA (devi)..

Airtel fetches it .... and... delivers it to Sita (devi)..

Sita (devi) accesses it...

Here, as per GST ...

Ram (prabhu) is service provider.... Airtel is electronic commerce operator and Sita (devi) is service receiver...






Now, this throwing in air and retrieving it does not happen by its own... like in the case of water vapour (as many scientists, may think... propose...)But is done by internet service providers... like... airtel, vodafone... etc....












Ask Question Create News
Book Virtuso Chat Click to Speak