Notification No. 03/2017
Date: June 28, 2017
Subject: Empowers the Principal Commissioner of Central Tax, Bengaluru West to grant registration for online information and database access or retrieval services.
Description:
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16 to 19, 21, and 23 to 25 of the IGST Act, 2017 come into force. These provisions cover levy, place of supply, zero-rated supply, and administrative aspects of IGST. The notification completes the legislative activation of the IGST Act at GST rollout.