Online information and database access or retrieval service does include the following:

CS Executive · Tax Laws and Practice · PYQS · December 2017
Online information and database access or retrieval service does include the following:
(A) Online gaming
(B) Cloud services
(C) Advertising on the internet
(D) Physical delivery of goods

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A), (B), (C). Official source note: “Online information and database access or retrieval service does include (A) online gaming, (B) Cloud Services, (c) Advertising on the internet. Hence, candidates marking option A, B and C are valid.

Topics: GST

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