Retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, specified as class of persons who shall be entitled to claim refund of applicable state tax paid on inward supply of such goods. - G.O.Ms.No. 359 - Andhra Pradesh SGST
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Refund eligibility for airport duty free retailers: entitlement to State tax refund on inward supplies subject to rule 95A. Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as a class entitled to claim refund of applicable State tax paid on inward supplies, subject to the conditions in rule 95A of the Andhra Pradesh GST Rules and under the authority of the State GST Act.
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 eligibility for airport duty free retailers: entitlement to State tax refund on inward supplies subject to rule 95A.
Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as a class entitled to claim refund of applicable State tax paid on inward supplies, subject to the conditions in rule 95A of the Andhra Pradesh GST Rules and under the authority of the State GST Act.
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