https://www.taxtmi.com/circulars?id=70179 Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified. en-us Mon, 23 Sep 2019 00:00:00 +0530 Wed, 03 Jun 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70179 Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified. Circulars GST - States Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70179