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of <h1>Goa Withdraws Circular on Tax Refunds for Tourists After Rule 95A Omission, Effective Retroactively from July 2019.</h1> The Government of Goa has withdrawn Circular No. 106/25/2019-GST dated 29-06-2019, as detailed in Circular No. 07/2022-23-GST. This withdrawal follows the omission of Rule 95A from the Goa Goods and Services Tax Rules, 2017, effective retrospectively from 01-07-2019, as per notification dated 08-07-2022. Rule 95A pertained to tax refunds on goods supplied to international tourists at airport retail outlets. The withdrawal is executed under Section 168 of the Goa Goods and Services Tax Act, 2017. A similar circular was issued under the Central Goods and Services Tax Act, 2017.
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