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