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.

Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government

(a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax;

In article 250 of the Constitution, in clause (1), after the words “with respect to”, the words, figures and letter “goods and services tax provided under article 246A or” shall be inserted.

The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing

(a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court;

(a) a breach shall be considered a “minor breach” if the amount of tax involved is less than five thousand rupees;

Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.

(a) on the applicant who had sought it in respect of any matter referred to in sub section (2) of section 97 for advance ruling;