Section 4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances .--Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify. 4. The Integrated Goods and Services Tax Bill, 2017, inter alia , provides for the following, namely:— (a) to levy tax on all inter-State supplies of goods or services or both except supply of alcoholic liquor for human consumption at a rate to be notified, not exceeding forty per cent. as recommended by the Goods and Services Tax Council (the Council); (b) to provide for levy of tax on goods imported into India in accordance with the provisions of the Customs Tariff Act, 1975 read with the provisions contained in the Customs Act, 1962; (c) to provide for levy of tax on import of services on reverse charge basis under the proposed Legislation; (d) to empower the Central Government to grant exemptions, by notification or by special order, on the recommendations of the Council; (e) to provide for determination of the nature of supply as to whether it is an inter-State or an intra-State supply; (f) to provide elaborate provisions for determining the place of supply in relation to goods or services or both; (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.