Goods and Services Tax Network Copyright Policy changes — 20260729_rev01

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### GSTN Website Policy

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#### Copyright Policy

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This website is maintained and operated by Goods and Services Tax Network (hereinafter 'GSTN'). The materials/contents featured on this website is/are exclusively owned by and/or licensed to GSTN, and is protected by copyright, trademark and other intellectual property and other applicable laws of India.

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The contents displayed on this website may be downloaded, subject to copyright and proprietary information exclusively retained with GSTN and terms of this policy. The contents of this website shall not be distributed, modified, transmitted, used, reused, made derivative works of, reported for public or commercial purposes, including, text, images, audio, and video or otherwise, without the prior written permission of GSTN. However, subject to the above, the materials and contents have to be used accurately and strictly for the permitted purpose and not in a derogatory manner or in a misleading context. Wherever such materials and contents are being used, the source must be prominently acknowledged. The above permission to use any material featured on this website shall not extend to any material featured on this website which is explicitly identified as being the copyrighted property of a third party. Authorization to reproduce such copyrighted material must be obtained from the copyright holders concerned.

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These policies shall be governed by and construed in accordance with the Indian Laws. Any dispute arising in connection with this policy shall be subject to the exclusive jurisdiction of the Courts at Delhi only.

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#### Privacy Policy

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Goods and Services Tax Network (hereinafter 'GSTN') does not collect any personal information about a visitor to Goods and Services Tax Portal (hereinafter 'Website') unless that visitor explicitly and voluntarily provides it. If you choose to provide us with your personal information when you visit our website, we use it only to take necessary action on your request.

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We do not sell or share any personally identifiable information volunteered on this site to any third party except as may be required in terms of any Government Order, Notification, Policy or request. Any information provided to this website will reasonably be protected from any, misuse, unauthorized access or disclosure, alteration, or destruction in connection thereof.

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We gather certain information about the User, such as Internet protocol (IP) address, domain name, browser type, operating system, the date and time of the visit and the pages visited, and if you reached this website from another website, the address of that referring website. We make no attempt to link these addresses with the identity of individuals visiting our site unless an attempt to damage the site has been detected.

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GSTN may monitor statistics such as how many people visit our site, the user's IP address, the pages people may visit, domains our visitors use to come and which browsers people use etc. GSTN will use these statistics for aggregation purposes only and is not under an obligation to share such statistics with anyone.

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### Website-Terms of Use/User Agreement

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### Terms and Conditions: Use of GST Portal

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This User Agreement shall apply to all the Users of GST Portal.

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#### Definitions

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**GST portal:** The term GST Portal includes [https://www.gst.gov.in/](https://www.gst.gov.in/) along with all its sub-domains, internal and external services serviced by this domain and mobile applications of the GST Portal.

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**Services:** The term Services include all authorised services and/or facilities and/or features as are available on the GST portal.

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**Unauthorised activities:** The term Unauthorised activities includes any activity which is punishable under section 43 (for eg web scraping, altering source code, hacking, introducing viruses etc.)and Section 45 of the Information Technology Act, 2000 (hereinafter IT Act) or which have been defined as offence under Chapter XI of The IT Act and/or any other activity which is prohibited under any Act, rules, regulations having force of law in India and/or any activity which contravenes access controls/Service use limits set by GSTN on the GST Portal and/or any security feature developed by GSTN on the GST Portal and/or any activity which is contrary to any other policies of the GST Portal.

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**User:** The term User includes any persons/company/organization/entities/body/association/group of persons/ Authorised Service Provider and/or their affiliates accessing the GST Portal and/or using/accessing any Services provided by the GST Portal and/or conducting any activity authorised in writing by Goods and Services Tax Network (hereinafter GSTN).

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#### Permitted use

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GST Portal shall not in any manner be used for any unauthorized activity (ies). The GST Portal shall be used only for purposes as authorised by GST Law/GST portal policy.

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Confidential Information and personally identifiable information of any taxpayer shall not be disclosed. For any unauthorised disclosure which is not attributable to GSTN, GSTN shall not be held responsible.

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While using the GST Portal the user shall comply with all applicable laws, provide up to date, and correct and accurate information as may be required. The Services provided on the GST Portal shall be accessed only through the interfaces expressly authorised by GSTN or on the GST Portal.

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Without limitation of the above, the Users of GST Portal shall not:-

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1. Imply or state any affiliation with or endorsement of GSTN / without direct and express consent of such organisation (e.g., representing oneself as an accredited GSTN associate).

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2. Manipulating identifiers in order to disguise the origin of any message or post transmitted through the GST portal.

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3. Monitoring the GST portal's availability, performance or functionality for any competitive purposes.

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4. Overlaying or otherwise modifying the GST portal or their appearance.

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5. Removing or covering or obscuring any advertisement included on the GST portal.

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6. Renting, leasing, loaning, trading, selling/re-selling access to the GST portal or related data of GST portal.

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7. Selling, sponsoring, or otherwise monetizing any GST portal Service or feature without GSTN's direct and express consent.

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8. Soliciting or collecting email addresses or other personal information of GST portal users or GSTN users in any manner.

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9. Using, disclosing or distributing any data obtained in violation of this policy.

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This User Agreement shall be governed by and construed in accordance with the Indian Laws. Any contravention of this User Agreement shall be viewed strictly and appropriate Criminal/ Civil action will be initiated in accordance with the applicable laws.

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GSTN exclusively reserves the rights, to change or modify or alter this User Agreement(whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.

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**If you do not agree to terms of this User Agreement you are requested not to use the GST Portal. By accessing GST Portal it is deemed that you have given your consent to this User Agreement and shall be bound by the terms of this User Agreement.**

+### GSTN Website Policy
+#### Copyright Policy
+This website is maintained and operated by Goods and Services Tax Network (hereinafter 'GSTN'). The materials/contents featured on this website is/are exclusively owned by and/or licensed to GSTN, and is protected by copyright, trademark and other intellectual property and other applicable laws of India.
+The contents displayed on this website may be downloaded, subject to copyright and proprietary information exclusively retained with GSTN and terms of this policy. The contents of this website shall not be distributed, modified, transmitted, used, reused, made derivative works of, reported for public or commercial purposes, including, text, images, audio, and video or otherwise, without the prior written permission of GSTN. However, subject to the above, the materials and contents have to be used accurately and strictly for the permitted purpose and not in a derogatory manner or in a misleading context. Wherever such materials and contents are being used, the source must be prominently acknowledged. The above permission to use any material featured on this website shall not extend to any material featured on this website which is explicitly identified as being the copyrighted property of a third party. Authorization to reproduce such copyrighted material must be obtained from the copyright holders concerned.
+These policies shall be governed by and construed in accordance with the Indian Laws. Any dispute arising in connection with this policy shall be subject to the exclusive jurisdiction of the Courts at Delhi only.
+- * *
+#### Privacy Policy
+Goods and Services Tax Network (hereinafter 'GSTN') does not collect any personal information about a visitor to Goods and Services Tax Portal (hereinafter 'Website') unless that visitor explicitly and voluntarily provides it. If you choose to provide us with your personal information when you visit our website, we use it only to take necessary action on your request.
+We do not sell or share any personally identifiable information volunteered on this site to any third party except as may be required in terms of any Government Order, Notification, Policy or request. Any information provided to this website will reasonably be protected from any, misuse, unauthorized access or disclosure, alteration, or destruction in connection thereof.
+We gather certain information about the User, such as Internet protocol (IP) address, domain name, browser type, operating system, the date and time of the visit and the pages visited, and if you reached this website from another website, the address of that referring website. We make no attempt to link these addresses with the identity of individuals visiting our site unless an attempt to damage the site has been detected.
+GSTN may monitor statistics such as how many people visit our site, the user's IP address, the pages people may visit, domains our visitors use to come and which browsers people use etc. GSTN will use these statistics for aggregation purposes only and is not under an obligation to share such statistics with anyone.
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+### Website-Terms of Use/User Agreement
+### Terms and Conditions: Use of GST Portal
+This User Agreement shall apply to all the Users of GST Portal.
+#### Definitions
+**GST portal:** The term GST Portal includes [https://www.gst.gov.in/](https://www.gst.gov.in/) along with all its sub-domains, internal and external services serviced by this domain and mobile applications of the GST Portal.
+**Services:** The term Services include all authorised services and/or facilities and/or features as are available on the GST portal.
+**Unauthorised activities:** The term Unauthorised activities includes any activity which is punishable under section 43 (for eg web scraping, altering source code, hacking, introducing viruses etc.)and Section 45 of the Information Technology Act, 2000 (hereinafter IT Act) or which have been defined as offence under Chapter XI of The IT Act and/or any other activity which is prohibited under any Act, rules, regulations having force of law in India and/or any activity which contravenes access controls/Service use limits set by GSTN on the GST Portal and/or any security feature developed by GSTN on the GST Portal and/or any activity which is contrary to any other policies of the GST Portal.
+**User:** The term User includes any persons/company/organization/entities/body/association/group of persons/ Authorised Service Provider and/or their affiliates accessing the GST Portal and/or using/accessing any Services provided by the GST Portal and/or conducting any activity authorised in writing by Goods and Services Tax Network (hereinafter GSTN).
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+#### Permitted use
+GST Portal shall not in any manner be used for any unauthorized activity (ies). The GST Portal shall be used only for purposes as authorised by GST Law/GST portal policy.
+Confidential Information and personally identifiable information of any taxpayer shall not be disclosed. For any unauthorised disclosure which is not attributable to GSTN, GSTN shall not be held responsible.
+While using the GST Portal the user shall comply with all applicable laws, provide up to date, and correct and accurate information as may be required. The Services provided on the GST Portal shall be accessed only through the interfaces expressly authorised by GSTN or on the GST Portal.
+Without limitation of the above, the Users of GST Portal shall not:-
+. Imply or state any affiliation with or endorsement of GSTN / without direct and express consent of such organisation (e.g., representing oneself as an accredited GSTN associate).
+. Manipulating identifiers in order to disguise the origin of any message or post transmitted through the GST portal.
+. Monitoring the GST portal's availability, performance or functionality for any competitive purposes.
+. Overlaying or otherwise modifying the GST portal or their appearance.
+. Removing or covering or obscuring any advertisement included on the GST portal.
+. Renting, leasing, loaning, trading, selling/re-selling access to the GST portal or related data of GST portal.
+. Selling, sponsoring, or otherwise monetizing any GST portal Service or feature without GSTN's direct and express consent.
+. Soliciting or collecting email addresses or other personal information of GST portal users or GSTN users in any manner.
+. Using, disclosing or distributing any data obtained in violation of this policy.
+This User Agreement shall be governed by and construed in accordance with the Indian Laws. Any contravention of this User Agreement shall be viewed strictly and appropriate Criminal/ Civil action will be initiated in accordance with the applicable laws.
+GSTN exclusively reserves the rights, to change or modify or alter this User Agreement(whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.
+**If you do not agree to terms of this User Agreement you are requested not to use the GST Portal. By accessing GST Portal it is deemed that you have given your consent to this User Agreement and shall be bound by the terms of this User Agreement.**

Copyright Policy

Full text changes — 20210626_rev01 to 20260729_rev01