Amendment of section 2.

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..... (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 (1 .....

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