Refund of IGST to international tourist - GST Ready Reckoner - GST

Refund of IGST to international tourist As per section 15 of IGST Act 2017 , the integrated tax paid by tourist leaving 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 of this section, the term tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Rule 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. Important Notification 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 . 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 . [ Circular No. 106/25/2019-GST dated 29.06.2019 ] [ Withdrawal such circular vide Circular No. 176/08/2022-GST dated 06.07.2022 ]