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of <h1>Sikkim Withdraws Circular on Rule 95A, Affecting Tax Refunds for Tourists; Rule Omitted Retroactively from 2019.</h1> The Government of Sikkim has withdrawn Circular No. 106/25/2019-GST dated 29.06.2019, which provided clarifications on rule 95A of the Sikkim Goods and Services Tax Rules, 2017. This rule, effective from 01.07.2019, addressed tax refunds on inward supplies of indigenous goods sold to outgoing international tourists at airport retail outlets. Rule 95A has been omitted retrospectively from 01.07.2019, as per notification No. 14/2022-State Tax dated 05.07.2022. Consequently, the circular is withdrawn ab-initio under section 168(1) of the Sikkim Goods and Services Tax Act, 2017.
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