Refund for outgoing international tourists: retail outlets in departure areas may claim state tax refund on inward supplies, subject to conditions. Retail outlets in the departure area serving outgoing international tourists are entitled to claim refund of applicable state tax paid on inward supplies, subject to the conditions in the Rajasthan Goods and Services Tax Rules; 'outgoing international tourist' means a non resident visiting for up to 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.
Refund for outgoing international tourists: retail outlets in departure areas may claim state tax refund on inward supplies, subject to conditions.
Retail outlets in the departure area serving outgoing international tourists are entitled to claim refund of applicable state tax paid on inward supplies, subject to the conditions in the Rajasthan Goods and Services Tax Rules; "outgoing international tourist" means a non resident visiting for up to six months for legitimate non immigrant purposes.
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