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REFUND OF IGST TO FOREIGN TOURIST 

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 8-3-2018 Last Replied Date:- 3-12-2018 - 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 (IGST). Section 15 of the IGST Act provides for refund to be allowed to tourist on supply of goods being taken along by him at the time of leaving India. The refund to be allowed to him is subject to such condition and in th .....

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e come to India on a work permit 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 India and not on any services used by him while his stay in India. One of the primary conditions provided by section 15 of IGST for the purpose of refund to the tourist is that refund would be eligible only on goods being .....

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n India and it will be eligible 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 of the IGST Act provides the rule for place of supply of goods. According to these rules, in case goods supplied with in the same state is a intra state transaction and is chargeable to CGST and SGST. Since, sec 15 of the .....

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Act requires person not normally resident of India and coming to India for legitimate non immigrant purposes. Indians working in other countries remain Indian immigrants only. As such, they are not eligible to be called as tourists. Prescribed procedure As on date, no separate procedure has yet been prescribed for refund to be given to international tourists under the IGST Act, 2017. - Reply By Mayank Srivastava - The Reply = Dear Sir, I have a query regarding selection of place of supply while .....

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