Integrated Tax Notifications

IGST Notification 02/2017

(1) 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.