Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017
Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
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.