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.

Last updated: 19 June 2017

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Notification No : 02/2017-Integrated Tax
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-2-integrated-tax-english.pdf

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