Withdrawal of Circular rescinds prior guidance following retrospective omission of rule and aligns state guidance with central circular. Rule 95A of the Tamil Nadu GST Rules, which provided refunds for inward supplies to outgoing international tourists at airport departure areas, was omitted retrospectively, and consequently the Commissioner has withdrawn Circular No. 78/2019-TNGST ab initio, nullifying the earlier clarifications and aligning state administrative guidance with the central revenue circular and the amended statutory framework.
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Withdrawal of Circular rescinds prior guidance following retrospective omission of rule and aligns state guidance with central circular.
Rule 95A of the Tamil Nadu GST Rules, which provided refunds for inward supplies to outgoing international tourists at airport departure areas, was omitted retrospectively, and consequently the Commissioner has withdrawn Circular No. 78/2019-TNGST ab initio, nullifying the earlier clarifications and aligning state administrative guidance with the central revenue circular and the amended statutory framework.
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