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of <h1>Bihar Withdraws Circular on Tax Refunds for International Tourists at Airports; Rule 95A Omitted Retroactively.</h1> The Government of Bihar's Commercial Taxes Department has withdrawn Circular No. Bikri-kar/Vividh-28/2018-2352, dated August 13, 2019. This circular provided clarifications regarding rule 95A of the Bihar Goods and Services Tax Rules, 2017, which dealt with tax refunds on inward supplies of indigenous goods at international airport retail outlets for outgoing international tourists. Rule 95A has been retrospectively omitted from July 1, 2019, as per Notification No. S. O. 175, dated August 29, 2022. Consequently, the circular is withdrawn ab-initio by the Commissioner under section 168 of the Bihar Goods and Services Tax Act, 2017.
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