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<h1>Principal Commissioner Bengaluru West Authorized to Register Foreign Online Service Providers Under IGST Act 2017.</h1> The notification empowers the Principal Commissioner of Central Tax, Bengaluru West, and subordinate officers to grant registration for online information and database access or retrieval services provided by entities in non-taxable territories to non-taxable online recipients. This authority is granted under the Integrated Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Rules, 2017. The terms 'online information and database access or retrieval services' and 'non-taxable online recipient' are defined as per the Act. The notification takes effect on June 22, 2017.