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    <title>Withdrawal of Circular No. 78/2019-TNGST (Rc.No.26/2019/A1/P&amp;P) dated 05.07.2019</title>
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    <description>Rule 95A of the Tamil Nadu GST Rules, which provided refunds for inward supplies to outgoing international tourists at airport departure areas, was omitted retrospectively, and consequently the Commissioner has withdrawn Circular No. 78/2019-TNGST ab initio, nullifying the earlier clarifications and aligning state administrative guidance with the central revenue circular and the amended statutory framework.</description>
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      <description>Rule 95A of the Tamil Nadu GST Rules, which provided refunds for inward supplies to outgoing international tourists at airport departure areas, was omitted retrospectively, and consequently the Commissioner has withdrawn Circular No. 78/2019-TNGST ab initio, nullifying the earlier clarifications and aligning state administrative guidance with the central revenue circular and the amended statutory framework.</description>
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