Withdrawal of circular on airport retail refund following retrospective omission of the refund rule; state tax commissioner rescinds prior guidance. The State Tax Commissioner withdraws ab initio the earlier circular that clarified refunds for airport retail supplies because the operative refund rule was omitted retrospectively; the withdrawal is issued under Section 168 of the Uttar Pradesh GST Act and officers are directed to publicize the change by issuing trade notices.
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Withdrawal of circular on airport retail refund following retrospective omission of the refund rule; state tax commissioner rescinds prior guidance.
The State Tax Commissioner withdraws ab initio the earlier circular that clarified refunds for airport retail supplies because the operative refund rule was omitted retrospectively; the withdrawal is issued under Section 168 of the Uttar Pradesh GST Act and officers are directed to publicize the change by issuing trade notices.
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