Tax-free retail refund entitlement for departure-area outlets supplying outgoing international tourists, subject to prescribed rule conditions. Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to conditions in rule 95A of the Nagaland GST Rules; 'outgoing international tourist' means a non-resident visiting India for up to six months for legitimate non-immigrant purposes and the notification takes effect as prescribed.
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.
Tax-free retail refund entitlement for departure-area outlets supplying outgoing international tourists, subject to prescribed rule conditions.
Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to conditions in rule 95A of the Nagaland GST Rules; "outgoing international tourist" means a non-resident visiting India for up to six months for legitimate non-immigrant purposes and the notification takes effect as prescribed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
