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. - 02/2017 - Integrated GST (IGST)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Registration authority for non-taxable online information and database services enables local commissioner to grant registrations for such supplies. 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 or agreed to be provided by a person in a non taxable territory and received by a non taxable online recipient, invoking powers under section 14(2) of the Integrated Goods and Services Tax Act and rule 14(2) of the Central GST Rules and relying on the Act's definitions of the relevant terms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration authority for non-taxable online information and database services enables local commissioner to grant registrations for such supplies.
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 or agreed to be provided by a person in a non taxable territory and received by a non taxable online recipient, invoking powers under section 14(2) of the Integrated Goods and Services Tax Act and rule 14(2) of the Central GST Rules and relying on the Act's definitions of the relevant terms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.