Amendment status not verified — confirm the current text below against the official source.
Notwithstonding onything contoined in sub-section (l) of section 22, the following cotegories of persons sholl be required to be registered under this Act,- (i) persons moking ony inter^Stote toxoble supply; (ii) cosuol toxoble persons moking toxoble supply; (iii) persons who ore required to poy tox under reverse chorge; (iv) person who ore required to poy tox under sub-section (5) ol section 9; (v) non-resident toxoble persons moking toxoble supply; (vi) persons who ore required to deduct tox under section 5'1, whether or not seporotely registered under this Act; (vii) persons who moke toxoble supply of goods or services or both on beholf of other toxoble persons whether os on ogent or otherwise; (viii) lnput Service Distributot whether or not seporotely registered under this AcU (ix) persons who supply goods or services or both, other thon supplies specified under sub- Compulsory registrotion in certoin coses. t37 section (5) of section 9, through such electronic commerce operotor who is required to collect tox ot source under section 52; (x) every electronic commerce operotor; (xi) every person supplying online informotion ond doto bose occess or retrievol services lrom o ploce outside lndio to o person in lndio, other thon o registered person; ond (xii) such other person or closs of ' persons os moy be notified by the Government on the recommen- dotions ofthe Council.