# The Finance Act, 2023, Section 160: Amendment of section 2

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/160/

## 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.

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