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REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

 

REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Section 15 – Refund of integrated tax paid on supply of goods to tourist leaving India

Any supply of goods to a tourist leaving India shall be considered as inter-State supply as per clause (iii) of the proviso to section 8(1) of the IGST Act and thus integrated tax shall be leviable on such supply of goods.

Tourist has been defined to mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Integrated tax paid by the 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.

It is to be noted that till date refund in such cases in not operational yet as no rules or procedures are prescribed for the same.

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