Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter IX MISCELLANEOUS This

Section 20 - Refund of IGST paid on supply of goods to outbound tourist - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]

MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]
Chapter IX
MISCELLANEOUS
  • Contents

20. Refund of IGST paid on supply of goods to outbound tourist

(1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India.

(2) The refund under sub-section (1) shall be allowed only on such supply of goods that is procured from a registered taxable person who satisfies the conditions and complies with the requirement, including relating to issue of invoice in the prescribed manner.

 
 
 
 

Quick Updates:Latest Updates