Tax refund entitlement for airport departure retail outlets permitted subject to procedural conditions for outgoing international tourists. Retail outlets in the departure area of an international airport beyond immigration making tax free supplies to an outgoing international tourist are specified as a class entitled to claim refund of State tax paid on inward supplies, subject to the conditions in the relevant GST rules; an outgoing international tourist is defined as a person not normally resident in India who stays for 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.
Tax refund entitlement for airport departure retail outlets permitted subject to procedural conditions for outgoing international tourists.
Retail outlets in the departure area of an international airport beyond immigration making tax free supplies to an outgoing international tourist are specified as a class entitled to claim refund of State tax paid on inward supplies, subject to the conditions in the relevant GST rules; an outgoing international tourist is defined as a person not normally resident in India who stays for not more than six months for legitimate non immigrant purposes.
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