PRINCIPAL
COMMISSIONER OF CENTRAL TAX, BANGALURU (WEST) HAVE BEEN EMPOWERED TO GRANT
REGISTRATION IN CASE OF ONLINE INFORMATION AND DATABASE ACCESS OR RETRIVAL
SERVICES PROVIDED OR AGREED TO BE PROVIDED BY A PERSON LOCATED IN NON-TAXABLE
TERRITORY AND RECEIVED BY A NON-TAXABLE ONLINE RECEIPENT WERE GIVEN AS PER THE NOTIFICATION
BELOW:
GOVERNMENT
OF INDIA MINISTRY OF FINANCE
DEPARTMENT
OF REVENUE
CENTRAL
BOARD OF EXCISE AND CUSTOMS
Notification No. 2/2017 – Integrated
Tax
New Delhi, the
19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R . (E). - In exercise of the powers conferred by sub-section (2) of section
14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter
referred to as the said Act), read with sub-rule
(2)
of rule 14 of the Central Goods
and
Services Tax Rules, 2017, the Central Government hereby notifies the
Principal Commissioner of Central Tax, Bengaluru West and
all
the officers subordinate to him as the officers empowered to grant registration in case of online information and database access or retrieval services provided or agreed
to
be provided by a person located in non-taxable territory and received by a
non-taxable online recipient.
Explanation.- For
the purposes of
this notification,-
(a) “online information and database access or
retrieval services” has the same meaning
as assigned to
it
in sub-section (17) of section
2 of the said Act;
(b) “non-taxable
online recipient” has the same meaning as assigned to it in sub-section (16) of section 2 of the
said Act.
2. This notification shall come
into force on the
22nd day of June, 2017.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.) Under Secretary to the
Government of India