Clause 16

by inserting, immediately after the words “Seventh Schedule supplies” in paragraphs 1A(1)(a)(ii) and (b)(ii), (2)(a)(ii) and (b)(ii) and (3)(b), 3A(a)(ii) and 5(3)(b)(ii), the words “, other than exempt supplies,”;

by deleting the words “to claim the full amount of input tax credit under sections 19 and 20” in paragraph 1B(1)(a) and (b) and (2)(a) and (b) and substituting in each case the words “to credit for the full amount of input tax as mentioned in section 14(1)(b) (read with section 14(1A))”;

by deleting the word “or” at the end of paragraph 8(1)(a)(ii)(A);

by inserting, immediately after sub‑paragraph (B) of paragraph 8(1)(a)(ii), the following sub‑paragraph:“(C)digital payment tokens specified in paragraph 1B of Part I of the Fourth Schedule, where the supplies of the digital payment tokens are supplies of international services under section 21(3);”;

by inserting, immediately after the words “Seventh Schedule supplies” in paragraph 8(1)(c), the words “, other than exempt supplies”; and

by deleting the words “or, for services mentioned in section 14(1)(a), received in the course or furtherance of a business” in paragraph 18(1) and substituting the words “in the course or furtherance of a business, or of services mentioned in section 14(1)(a), as the case may be”.