Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist (Omitted)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 28-06-2019 w.e.f. 01-07-2019 2.  Omitted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2019 before it was read as, "1[95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in depar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x paid by the said retail outlet shall be available if- (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; (c) name and Goods and Services Tax Identification Number of the re....