Duty free shops refund entitlement: state tax refundable on inward supplies to non-resident tourists subject to rule conditions. Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as the class of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the eligibility and procedural conditions prescribed in the Gujarat Goods and Services Tax Rules. 'Outgoing international tourist' means a person not normally resident in India who enters for a stay of not more than six months for legitimate non immigrant purposes.
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.
Duty free shops refund entitlement: state tax refundable on inward supplies to non-resident tourists subject to rule conditions.
Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as the class of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the eligibility and procedural conditions prescribed in the Gujarat Goods and Services Tax Rules. "Outgoing international tourist" means a person not normally resident in India who enters for a stay of not more than six months for legitimate non immigrant purposes.
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