13

(2) The supplier of online information and database access or retrieval services referred
to in sub-section (1) shall, for payment of integrated tax, take a single registration under the
Simplified Registration Scheme to be notified by the Government:
Provided that any person located in the taxable territory representing such supplier
5 for any purpose in the taxable territory shall get registered and pay integrated tax on behalf
of the supplier:
Provided further that if such supplier does not have a physical presence or does not
have a representative for any purpose in the taxable territory, he may appoint a person in
the taxable territory for the purpose of paying integrated tax and such person shall be liable
10 for payment of such tax.
CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
15. The integrated tax paid by tourist leaving India on any supply of goods taken out Refund of
of India by him shall be refunded in such manner and subject to such conditions and integrated tax
paid on supply
15 safeguards as may be prescribed. of goods to
tourist leaving
Explanation.––For the purposes of this section, the term “tourist” means a person
India.
not normally resident in India, who enters India for a stay of not more than six months for
legitimate non-immigrant purposes.
CHAPTER VII
20 ZERO RATED SUPPLY
16. (1) “zero rated supply” means any of the following supplies of goods or services Zero rated
or both, namely:–– supply.

(a) export of goods or services or both; or

(b) supply of goods or services or both to a Special Economic Zone developer
25 or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods
and Services Tax Act, credit of input tax may be availed for making zero-rated supplies,
notwithstanding that such supply may be an exempt supply.
(3) A registered person making zero rated supply shall be eligible to claim refund
30 under either of the following options, namely:––
(a) he may supply goods or services or both under bond or Letter of Undertaking,
subject to such conditions, safeguards and procedure as may be prescribed, without
payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions,
35 safeguards and procedure as may be prescribed, on payment of integrated tax and
claim refund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act
or the rules made thereunder.
CHAPTER VIII
40 APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
17. (1) Out of the integrated tax paid to the Central Government,–– Apportionment
of tax and
(a) in respect of inter-State supply of goods or services or both to an unregistered settlement of
person or to a registered person paying tax under section 10 of the Central Goods and funds.
Services Tax Act;
45 (b) in respect of inter-State supply of goods or services or both where the
registered person is not eligible for input tax credit;