Finin2min · GST Law Library

IGST — Section 14A: Special provision for specified actionable claims supplied by a person located outside taxable territory

Law checked: 27 Jul 2026Status: CURRENTOfficial law prevails

Finin2min Summary — Section in 2 Minutes

IGST section 14A deals with special provision for specified actionable claims supplied by a person located outside taxable territory.

  • Start with the statutory trigger and defined terms.
  • Map the provision to connected Rules, Forms and notifications.
  • Check effective date and amendment history.
  • Document the factual evidence supporting the legal conclusion.

Why this section matters

This provision is part of the Integrated Goods and Services Tax Act, 2017. It should be read as a legal decision point, not as an isolated definition: identify the factual trigger, effective date, connected subordinate law and evidence before applying it.

Current-law and effective-date control

CURRENT — Use the consolidated Act text together with subsequent subordinate law and effective-date controls.

double-check sources

official statutory reference

[14A. Special provision for specified actionable claims supplied by a person located outside taxable territory. —(1) A supplier of online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017), not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply. (2) For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act: Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay the integrated tax on behalf of the supplier: Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax. (3) In case of failure to comply with provisions of sub-section (1) or sub-section (2) by the supplier of the online money gaming or a person appointed by such supplier or both, notwithstanding anything contained in section 69A of the Information Technology Act, 2000 (21 of 2000), any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the said Act.] 1. Ins. by Act 31 of 2023, s. 5 (w.e.f. 1-10-2023). CHAPTER VI REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Clause-by-clause Finin2min decode

  • Trigger: identify the facts that bring section 14A into play.
  • Legal consequence: apply the operative words of “Special provision for specified actionable claims supplied by a person located outside taxable territory” rather than a commercial label.
  • Subordinate-law layer: test Rules, Forms, notifications, rate instruments or portal procedure authorised by the Act.
  • Evidence layer: preserve records capable of proving each statutory condition and the relevant date.

Act–Rule–Form–Notification bridge

Finin2min decision path

  1. Start with the statutory trigger and defined terms.
  2. Map the provision to connected Rules, Forms and notifications.
  3. Check effective date and amendment history.
  4. Document the factual evidence supporting the legal conclusion.

Practical case studies

Case 1

A transaction label used in an ERP does not decide its statutory treatment.

Case 2

A historical provision may still govern an old period even if no longer operational for new transactions.

Case 3

Where two GST statutes interact, test both cross-application provisions before concluding.

Accounting, ERP & portal touchpoints

  • Use a tax code that reflects the correct statute/head and effective date; ERP labels cannot override the Act.
  • Reconcile statutory classification to invoice/return/payment data and preserve system audit trails.
  • Where portal functionality implements the provision, retain acknowledgements, ARN/challan/order references and downloaded evidence.

Notice, litigation & evidence risk

  • Do not rely on a current summary for an earlier tax period without checking the historical amendment position.
  • Distinguish binding Supreme Court/High Court/GSTAT decisions from fact-specific AAR/AAAR outcomes.
  • Preserve contemporaneous documents; post-facto explanations are weaker than transaction-time evidence.

Common mistakes to avoid

  • Reading the section without its effective-date or commencement status.
  • Using a GST Council recommendation as though it were a notified law.
  • Stopping at the Act and ignoring the Rule/Form/notification that controls implementation.
  • Assuming a portal outcome itself proves the legal position.

Questions professionals actually ask

What does IGST section 14A cover?

It covers Special provision for specified actionable claims supplied by a person located outside taxable territory. Start with the statutory text, then apply the linked Rules/notifications and the factual trigger.

What date should I test?

Use the transaction, tax period, machine/process, order or filing date relevant to the issue. Current wording must not be back-cast into an earlier period.

Can I rely only on this summary?

No. Finin2min explains the provision, but the official Act, Rules, notifications and judicial position control the legal outcome.

What evidence should I retain?

Keep source documents proving the factual trigger, computation, filing/payment, portal acknowledgement and any officer communication relevant to the provision.

Finin2min evidence checklist

  • Official Act version and amendment trail saved for the relevant date.
  • Contract/invoice/transaction or machine/process records supporting the factual trigger.
  • Return/payment/refund/appeal records where applicable.
  • Portal acknowledgements and officer communications.
  • Working paper documenting why this provision and not an alternative provision applies.