Tourist refund of integrated tax applies to goods taken out of India, subject to prescribed conditions and safeguards. Integrated tax paid by a tourist leaving India on supplies of goods taken out of India is refundable, subject to prescribed manner, conditions, and safeguards. A tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
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.
Tourist refund of integrated tax applies to goods taken out of India, subject to prescribed conditions and safeguards.
Integrated tax paid by a tourist leaving India on supplies of goods taken out of India is refundable, subject to prescribed manner, conditions, and safeguards. A tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
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