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REFUND OF IGST TO FOREIGN TOURIST 

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 8-3-2018 - Section 15 of IGST Act, 2017 deals with refund of IGST paid on supply of goods to tourists leaving India (International Tourist) under Integrated Goods and Services Tax (IGS .....

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(yet to be prescribed). Who is a foreign tourist The term tourist has been defined in explanation to section 15 of the IGST Act to mean: a person not normally resident in India. who enters India for a stay of not more than six months. for legitimate .....

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it and staying in India for a period exceeding six months will not be categorized as tourist for the purpose of IGST and thus would not be eligible for refund. The eligibility of refund is only on the goods being taken along with him while leaving In .....

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ving India. Thus any goods purchased by him during his stay in India and consumed or disposed off in India will not be eligible for refund of GST paid on such goods. Why only refund for Goods, not services GST is a consumption tax. The goods and/or s .....

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e for treatment given to export of goods. Thus, goods taken along by the tourist needs to be free from any taxes in India. Refunding IGST to such tourist is a method by which such goods are made free from taxes in India. Charging of IGST Section 10 o .....

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