{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"160","heading":"Amendment of section 2","text":"Integrated Goods and Services Tax Amendment of section 2. 160.  In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2,— (a) | for clause (16), the following clause shall be substituted, namely:— '(16) \"non-taxable online recipient\" means any unregistered person receiving online information and database access or retrieval services located in taxable territory. Explanation.—For the purposes of this clause, the expression \"unregistered person\" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017); '; (b) | in clause (17), the words \"essentially automated and involving minimal human intervention and\" shall be omitted.","html":"<p><i>Integrated Goods and Services Tax</i></p><p><b>Amendment of section 2.</b></p><p><b>160. </b> In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for clause (16), the following clause shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>'(16) \"non-taxable online recipient\" means any unregistered person receiving online information and database access or retrieval services located in taxable territory.</td></tr><tr><td></td><td></td><td><i>Explanation</i>.—For the purposes of this clause, the expression \"unregistered person\" includes a person registered solely in terms of clause (<i>vi</i>) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017); ';</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (17), the words \"essentially automated and involving minimal human intervention and\" shall be omitted.</td></tr></table></div>","words":123,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/160/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}