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(g) to provide for payment of tax by a supplier of online information and

database access or retrieval services;
(h) to provide for refund of tax paid on supply of goods to tourist leaving
India;
(i) to provide for apportionment of tax and settlement of funds and for
transfer of input tax credit between the Central Government, State Government
and Union territory;
(j) to provide for application of certain provisions of the Central Goods
and Services Tax Act, 2017, inter alia, relating to definitions, time and value of
supply, input tax credit, registration, returns other than late fee, payment of tax,
assessment, refunds, audit, inspection, search, seizure and arrest, demands and
recovery, appeals and revision, offences and penalties and transitional provisions,
in the proposed Legislation; and
(k) to provide for transitional transactions in relation to import of services
made on or after the appointed day.
5. The Notes on clauses explain in detail the various provisions contained in the
Integrated Goods and Services Tax Bill, 2017.
6. The Bill seeks to achieve the above objectives.

NEW DELHI; ARUN JAITLEY.

The 23rd March, 2017.