a) Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?
b) If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?
c) Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?
d) If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?