Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West 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.

IGST Notification no.2/2017 Integrated Tax 19-06-2017

Notification no.2/2017 ITGST – empowering Principal Commissioner togrant 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.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

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 section14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafterreferred to as the said Act), read with sub-rule (2) of rule 14 of the Central Goodsand Services Tax Rules, 2017, the Central Government hereby notifies thePrincipal Commissioner of Central Tax, Bengaluru West and all the officerssubordinate to him as the officers empowered to grant registration in case ofonline information and database access or retrieval services provided or agreedto be provided by a person located in non-taxable territory and received by anon-taxable online recipient.
Explanation.- For the purposes of this notification,-
(a) online information and database access or retrieval services has thesame meaning as assigned to it in sub-section (17) of section 2 of the saidAct;
(b) non-taxable online recipient has the same meaning as assigned to itin 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

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