Refund entitlement guidance withdrawn after repeal of airport retail refund provision; circular applied mutatis mutandis. The CBIC has withdrawn Circular No. 106/25/2019-GST ab-initio because Rule 95A, which provided for refunds of taxes on inward supplies by airport departure-area retail outlets to outgoing international tourists, was omitted retrospectively; Maharashtra directs that the CBIC withdrawal be applied mutatis mutandis under the state GST law, and requests trade notices and reporting of implementation difficulties.
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Refund entitlement guidance withdrawn after repeal of airport retail refund provision; circular applied mutatis mutandis.
The CBIC has withdrawn Circular No. 106/25/2019-GST ab-initio because Rule 95A, which provided for refunds of taxes on inward supplies by airport departure-area retail outlets to outgoing international tourists, was omitted retrospectively; Maharashtra directs that the CBIC withdrawal be applied mutatis mutandis under the state GST law, and requests trade notices and reporting of implementation difficulties.
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