TaxTMI 
TaxTMI 
What is the process for obtaining refund of GST paid by Foreign Tourist u/s 15 of the IGST Act ?
GST Refund for forign tourist
17 Dec 2024 
3 Replies 
2466 Views Asked by
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. (AI Summary)
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. (AI Summary)