Refund mechanism for outgoing international tourists allows airport retail outlets to claim state tax refund on inward supplies. Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to an outgoing international tourist, are entitled to claim refund of the applicable State tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
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Provisions expressly mentioned in the judgment/order text.
Refund mechanism for outgoing international tourists allows airport retail outlets to claim state tax refund on inward supplies.
Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to an outgoing international tourist, are entitled to claim refund of the applicable State tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
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