Airport retail tax refund scheme for indigenous goods supplied to eligible international tourists without collecting domestic taxes. Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Airport retail tax refund scheme for indigenous goods supplied to eligible international tourists without collecting domestic taxes.
Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified.
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