*(i) persons making any inter-State taxable supply;
(ii)
casual taxable persons
making taxable supply;
(iii)
persons
who are required to pay tax under
reverse charge
;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v)
non-resident taxable persons
making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
*(vii) persons who make
taxable supply
of goods or
services
or both on behalf of
other
taxable person
whether as an
agent
or otherwise;
(viii)
Input Service Distributor
, whether or not separately registered under
this Act;
*(ix) persons who supply goods or services or both, other than supplies specified
under sub-section (5) of section 9, through such
electronic commerce operator
who is required to collect tax at source under
section 52;
(x) every electronic commerce operator; 1[who is required to collect tax at source under section 52]
(xi) every person supplying online information and data base access or retrieval
services from a place outside
India
to a person in India, other than a
registered person
;
[helldod2omit[and]helldod]
3[(xia) every person supplying
online money gaming
online
money gaming from a place outside India to a person in India; and]
(xii) such other person or class of persons as may be notified by the
Government
on the recommendations of the
Council
......