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        <h1>India Withdraws Circular on GST Refunds for Airport Retail Outlets; Rule 95A Omitted Retroactively from 2019.</h1> Circular No. 176/08/2022-GST, issued by the Government of India's Ministry of Finance, announces the withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. This earlier circular provided clarifications related to rule 95A of the Central Goods and Services Tax Rules, 2017, concerning tax refunds for retail outlets at international airport departure areas. Rule 95A has been omitted retrospectively from 01.07.2019, as per notification No. 14/2022-Central Tax dated 05.07.2022. Authorities are requested to issue trade notices to inform the public, with a Hindi version to follow.

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