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of <h1>Andhra Pradesh Withdraws Circular on Rule 95A for Airport Retail Tax Refunds; Circular Annulled u/s 168.</h1> Circular No. CCW/GST/74/2015, dated 05.09.2019, issued by the Andhra Pradesh Commercial Taxes Department, has been withdrawn. This circular previously provided clarifications on rule 95A concerning tax refunds for retail outlets at international airport departure areas. Rule 95A was omitted retrospectively from the Andhra Pradesh Goods and Services Tax Rules, 2017, effective from 01.07.2019, as per Go.Ms.No547. Consequently, the Chief Commissioner has annulled the circular under section 168 of the Andhra Pradesh GST Act, 2017. Relevant trade notices are to be issued to inform the public of this change.
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