Central Government exercises authority under Integrated Goods and Services Tax Act, 2017.
Notification empowers Principal Commissioner of Central Tax, Bengaluru West, and subordinates.
They can grant registration for online information and database access services.
Pertains to services provided by entities in non-taxable territories to non-taxable online recipients.
Terms like "online information and database access" and "non-taxable online recipient" clearly defined.
Effective from June 22, 2017.
Dr. Sree Parvathy .S.L., Under Secretary to the Government of India, issues the directive.