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    <title>Withdrawal of Trade Circular No. 27/2019 dated 12.07.2019</title>
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    <description>The Commissioner withdraws Trade Circular No. 27/2019 ab initio because the underlying rule in the West Bengal GST Rules concerning refunds to airport departure area retail outlets supplied to outgoing international tourists against foreign exchange was omitted retrospectively with effect from the operative date, thereby removing the regulatory basis for the circular&#039;s guidance.</description>
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    <pubDate>Thu, 29 Sep 2022 00:00:00 +0530</pubDate>
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      <title>Withdrawal of Trade Circular No. 27/2019 dated 12.07.2019</title>
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      <description>The Commissioner withdraws Trade Circular No. 27/2019 ab initio because the underlying rule in the West Bengal GST Rules concerning refunds to airport departure area retail outlets supplied to outgoing international tourists against foreign exchange was omitted retrospectively with effect from the operative date, thereby removing the regulatory basis for the circular&#039;s guidance.</description>
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