The enactment of the Digital Personal Data Protection Act of 2023 reflects a concerted effort to establish an Open, Safe, Trusted, and Accountable internet ecosystem. With the data protection regime nearly finalised all eyes are on the Digital India Bill to achieve the objectives of Open, Safe, Trusted and Accountable online space. As the Government works towards this transition from …
The concept of Intermediary services was embodied in Goods and Services Tax Act from the Service Tax regime. "Intermediary" has been defined under section 2 of Integrated Goods and Services Tax Act, 2017 as under- "Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or …