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)

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.