What is the process for obtaining refund of GST paid by Foreign Tourist u/s 15 of the IGST Act ?
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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.
Foreign visitors typically get such refunds at the airport/seaport at the time of their departure.
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omitted w.e.f. 1.7.2019 vide Notification No. 14/22-CT dated 5.7.22 and Circular No. 106/25/19-GST dated 29.6.19 stands withdrawn vide Circular no. 176/08/22-GST dated 06.7.22.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.