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.
GuestNotification No : 02/2017-Integrated Tax
on 19 June 2017
Published in GST
Source : , http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-2-integrated-tax-english.pdf