GST Refund for forign tourist

[Ashwarya Agarwal]

What is the process for obtaining refund of GST paid by Foreign Tourist u/s 15 of the IGST Act ?

[Sadanand Bulbule]

Dear 

In my opinion, the GST Refund Rules are yet to provide a methodology for Foreign Tourists visiting India to claim GST refund.  Experts to elicit the issue.

[Sadanand Bulbule]

Foreign visitors typically get such refunds at the airport/seaport at the time of their departure.

[KASTURI SETHI]

I agree with the views of Sh. Sadanand Bulbule, Sir at serial no.1 above. Rule 95A stands omitted w.e.f. 1.7.2019 vide Notification No. 14/22-CT dated 5.7.22 and Circular No. 106/25/19-GST dated 29.6.19 stands withdrawn vide Circular no. 176/08/22-GST dated 06.7.22.

So the issue is very much in the knowledge of the Govt.

 

AI Summary

GST refund for foreign tourists: departure-point refunds occur but a formal statutory procedure remains unprescribed. The document states that a formal methodology for GST refund for foreign tourists is not prescribed in current refund rules, leaving the statutory mechanism undefined; in practice refunds are typically processed at departure points such as airports and seaports, and the previously applicable rule and related circular have been removed, indicating administrative recognition without an operative rule-based procedure under the IGST refund framework.