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    <title>Withdrawal of CCT Circular No. GST-14/2019-20 dated 29.07.2019</title>
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    <description>The Commissioner withdraws the earlier circular that provided clarifications on refunds for inward supplies to outgoing international tourists at airport departure retail outlets because the underlying rule has been omitted retrospectively, and the circular is withdrawn ab initio under the Commissioner&#039;s statutory powers, thereby removing the prior departmental guidance on refund eligibility for such supplies.</description>
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      <description>The Commissioner withdraws the earlier circular that provided clarifications on refunds for inward supplies to outgoing international tourists at airport departure retail outlets because the underlying rule has been omitted retrospectively, and the circular is withdrawn ab initio under the Commissioner&#039;s statutory powers, thereby removing the prior departmental guidance on refund eligibility for such supplies.</description>
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