Refund of integrated tax to international tourists: entitlement under IGST Act with airport retail refund procedures revised. Section 15 IGST provides for refund of integrated tax paid by non resident tourists on goods taken out of India, subject to prescribed conditions; Rule ... Summary
Refund of integrated tax to international tourists: entitlement under IGST Act with airport retail refund procedures revised.
Section 15 IGST provides for refund of integrated tax paid by non resident tourists on goods taken out of India, subject to prescribed conditions; Rule 95A allowed tax free supplies and refund mechanics for airport departure area retailers, but Rule 95A was later deemed omitted by notification no. 14/2022 Central Tax and the earlier circular authorising refunds to such retailers was withdrawn by Circular No. 176/08/2022 GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
