<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The recipient, if registered, has to pay the applicable IGST on reverse charge basis. If the recipient is not registered, the matter is treated as an online information and database access or retrieval service (OIDAR) and the OIDAR service provider is liable to take registration and pay tax.</span></span></p>