Refund of IGST to international tourist

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....eaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation - For the purposes ....

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....tion & circular  * Rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019 vide para no. 9 of notfication no. 14/2022-Central Tax dated 05-07-2022. * Refun....