Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.

Retail outlets at international airports can claim tax refunds on goods sold to tourists under West Bengal GST Act.

The circular outlines the procedure for retail outlets at international airport departure areas beyond immigration counters to claim refunds on taxes paid for indigenous goods supplied to outgoing international tourists. These outlets, registered under the West Bengal GST Act, can apply for refunds on State, Central, Integrated, and Union Territory taxes paid on inward supplies. The goods sold to tourists are exempt from tax, and refunds are based on invoices of inward supplies. Retail outlets must maintain electronic records and apply for refunds manually until an online system is available. The scheme is effective from July 1, 2019.