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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refund of IGST on goods to outbound tourists conditioned on prescribed compliance and invoice issuance.</h1> Refund of IGST is available where goods supplied to an outbound tourist are taken out of India and is subject to prescribed conditions and safeguards; it is allowed only for goods procured from a registered taxable person who satisfies conditions and complies with requirements, including issuance of an invoice in the prescribed manner.

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