Officers empowered to grant registration in special cases [Rule 14(2) of CGST Rules]

Officers empowered to grant registration in special cases [Rule 14(2) of CGST Rules]

Type of officers empowered

Section/Rules

Notifications

Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered

to grant registration in case of OIDAR services

provided by a person located in non-taxable territory and received by a non-taxable online recipient

Section 14(2) of IGST Act read with rule 14(2) of CGSTR

N No. 02/2017-Integrated Tax dt. 19-06-2017

Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered

to grant registration in case of supply of online money gaming

by a person located in non-taxable territory and received by a person in India

Section 14A(2) of IGST Act read with rule 14(2) of CGSTR

N No. 04/2023-Integrated Tax dt. 29-09-2013