Omission of Rule 95A leads to withdrawal of circular, annulling prior refund guidance for airport retail supplies. Following the retrospective omission of Rule 95A from the Bihar GST Rules, 2017, which had addressed refunds for taxes on inward supplies by airport retail outlets to outgoing international tourists, the Commissioner withdraws Circular No. Bikri-kar/Vividh-28/2018-2352 ab-initio, thereby nullifying the earlier clarifications issued under that circular.
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Omission of Rule 95A leads to withdrawal of circular, annulling prior refund guidance for airport retail supplies.
Following the retrospective omission of Rule 95A from the Bihar GST Rules, 2017, which had addressed refunds for taxes on inward supplies by airport retail outlets to outgoing international tourists, the Commissioner withdraws Circular No. Bikri-kar/Vividh-28/2018-2352 ab-initio, thereby nullifying the earlier clarifications issued under that circular.
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