Page 108 - CA Final GST

Badlani Classes

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 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 for payment of such tax.
Sec 15 Refund of integrated tax paid on supply of goods to tourist leaving India.
The integrated tax paid by tourist leaving India on any supply of goods taken out of India
by him shall be refunded in such manner and subject to such conditions and safeguards
as may be prescribed.

Explanation.– For the purposes of this section, the term “tourist” means a person
not normally resident in India, who enters India for a stay of not more than six months
for legitimate non-immigrant purposes
Rule 1 Short title and Commencement
1- These rules may be called the Integrated Goods and Services Tax Rules, 2017.
nd
2- They shall be deemed to have come into force on the 22 day of June, 2017.
Rule 2 Application of Central Goods and Services Tax Rules-
The Central Goods and Services
TaxRules,2017,forcarryingouttheprovisionsspecifiedinsection20oftheIntegrated
GoodsandServicesTaxAct,2017shall,sofarasmaybe,applyinrelationtointegratedtax as
they apply in relation to central tax.

TheproportionofvalueattributabletodifferentStatesorUnionterritories,inthecaseof
supplyofadvertisementservicestotheCentralGovernment,aStateGovernment,astatutory
bodyoralocalauthority,undersubsection(14)ofsection12oftheIntegratedGoodsand
ServicesTaxAct,2017,intheabsenceofanycontractbetweenthesupplierofserviceand
recipient of services, shall be determined in the following manner namely:-

(a) Inthecaseofnewspapersandpublications,theamountpayableforpublishingan
advertisementinallthe editionsof anewspaper orpublication,which
arepublishedin
aStateorUnionterritory,asthecasemaybe,isthevalueofadvertisementservice
attributable to the dissemination insuch State or Union territory.

Illustration:ABCisagovernmentagencywhichdealswiththeallthe
advertisementandpublicityoftheGovernment.Ithasvariouswingsdealingwith
varioustypesofpublicity.Infurtherancethereof,itissuesreleaseorderstovarious
agenciesandentities.Theseagenciesandentitiesthereafterprovidetheserviceand
thenissueinvoicestoABCindicatingtheamounttobepaidbythem.ABCissuesa
releaseordertoanewspaperforanadvertisementon‘Betibachaobetipadhao’,to
bepublishedinthenewspaperDEF(whoseheadofficeisinDelhi)fortheeditionsof Page107
Delhi,Pune,Mumbai,LucknowandJaipur.Thereleaseorderwillhavedetailsofthe
newspaperliketheperiodicity,language,sizeoftheadvertisementandtheamountto be

Central Goods & Services Tax Act, 2017