Refund of IGST on goods to outbound tourists conditioned on prescribed compliance and invoice issuance. 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.
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.
Refund of IGST on goods to outbound tourists conditioned on prescribed compliance and invoice issuance.
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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