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of <h1>Tamil Nadu Withdraws Circular on Rule 95A Tax Refunds for Airport Retail Outlets Following GST Council Advice.</h1> Circular No. 13/2022-TNGST, issued by the Tamil Nadu Commercial Taxes Department, announces the withdrawal of Circular No. 78/2019-TNGST dated 05.07.2019. This withdrawal follows the issuance of Circular No. 176/08/2022-GST by the Ministry of Finance, based on GST Council recommendations. The original circular provided clarifications on rule 95A, concerning tax refunds on inward supplies of indigenous goods at international airport retail outlets. Rule 95A has been retrospectively omitted from the Tamil Nadu Goods and Services Tax Rules, 2017, effective from 01.07.2019, prompting the withdrawal of the previous circular.
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