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of <h1>Manipur Allows Tax Refunds for Airport Retailers Supplying Indigenous Goods to Tourists u/r 95A of GST Rules.</h1> The Government of Manipur issued a circular allowing retail outlets at international airport departure areas to claim refunds on taxes paid for indigenous goods supplied to international tourists. These outlets must be beyond immigration counters and registered under the Manipur GST Act. The refund process involves maintaining electronic records, submitting specific documents, and applying manually until an online system is available. The scheme is effective from July 1, 2019, and covers supplies made to eligible passengers. Retail outlets must comply with conditions outlined in Rule 95A of the Manipur GST Rules and the circular to qualify for refunds.
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