Ans. The place of supply of “online information and database access or retrieval services” will be the location of the recipient of service. However, the person receiving such service will be deemed to be located in the taxable territory (i.e. India) if any two of the following conditions are fulfilled:
- (i) the location of address provided by the recipient of service via internet is in taxable territory;
- (ii) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of service settles payment has been issued in the taxable territory;
- (iii) the billing address of recipient of service is in the taxable territory;
- (iv) the internet protocol address of the device used by the recipient of service is in the taxable territory;
- (v) the bank of recipient of service in which the account used for payment is maintained is in the taxable territory;
- (vi) the country code of the subscriber identity module (SIM) card used by the recipient of service is of taxable territory;
- (vii) the location of the fixed land line through which the service is received by the recipient is in the taxable territory.