TaxTMI 
TaxTMI 
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange
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....on counters when supplied to outgoing international tourist against foreign exchange - reg. MEMORANDUM Please find enclosed herewith a copy of circular on the captioned subject. It is requested to bring this to the knowledge of all the officers working under your control for their information and necessary action. Endst. No. 1880 Hujul 7:2019 Superintendent (GST) for Excise and Taxation Commissioner, Haryana GST-2, Panchkula, dated the 26-07-19 A copy of the Circular is forwarded to the following for information and necessary action:- All the Jt. Excise & Taxation Commissioner (Division/Range) in the State of Haryana. All the Jt. Excise & Taxation Commissioner (Appeals) in the State of Haryana....
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....sts i.c. to a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes against foreign exchange (hereinafter referred to as the "eligible passengers"). Identical notifications have been issued by the Central Government under the CGST Act, IGST Act and the GST (Compensation to States) Act. 2017 to provide for refund of applicable Central Tax, Integrated Tax and Compensation Cess. With a view to ensuring expeditious processing of refund claims, the Commissioner of State Tax, in exercise of its powers conferred under section 168 of the HGST Act, hereby specifies the conditions. manner and procedure for filing and processing of such refund cla....
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.... subject to levy of Integrated tax but the same has been exempted vide notification No.70/GST-2, dated 18.07.2019. Therefore, retail outlets will supply such indigenous goods without collecting any taxes from the eligible passenger and may apply for refund as per procedure explained in succeeding paragraphs. 7. 7.1 Who is eligible for refund: Registration under HGST Act: The retail outlets applying for refund shall be registered under the provisions of section 22 of the HGST Act read with the rules made thereunder and shall have a valid GSTIN. 7.2 Location of retail outlets: Such retail outlets shall be established at departure area of the international airport beyond immigration counters and shall be ent....
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.... exempted vide notification No.70/GST-2, dated 18.07.2019 and therefore such retail outlets will not be eligible for input tax credit of taxes paid on such inward supplies and the same will have to be reversed in accordance with the provisions of the HGST Act read with the rules made thereunder. It is also clarified that no refund of tax paid on input services, if any, will be granted to the retail outlets. 8.3. Any supply made to an eligible passenger by the retail outlets without payment of taxes by such retail outlets shall require the following documents/ declarations: (a) Details of the Passport (via Passport Reading Machine); (b) Details of the Boarding Pass (via a barcode scanning reading device); (c) A ....
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....retail outlets for the period covered in the refund claim: (iv) Copies of FORM GSTR-2A for the period covered in the refund claim; and (v) Copies of the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A. 9. Processing and sanction of the refund claim: 9.1. Upon receipt of the complete application in FORM GST RFD-10B, an acknowledgement shall be issued manually by the proper officer within 15 days of the receipt of application in FORM GST RFD-02. In case of any deficiencies or any additional information is required, the same shall be communicated to the retail outlets by issuing a deficiency memo manually in FORM GST RFD-03 by the proper officer within....
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.... in the section 73 or section 74 of the HGST Act, as the case may be. 9.5. It is clarified that the retail outlets will apply for refund with the jurisdictional Central tax/State tax authority only, however, the payment of the sanctioned refund amount in relation to Central tax / Integrated tax / Compensation Cess shall be made by the Central tax authority while payment of the sanctioned refund amount in relation to State Tax shall be made by the State tax authority. It therefore becomes necessary that the refund order issued by the proper officer of State Tax is duly communicated to the concerned counter-part tax authority within seven days for the purpose of disbursal of the remaining sanctioned refund amount. The ....