CBIC Inserts New Rule 95A for Refund to Retail Outlets on Int Airports

Central Board of Direct Taxes and Custom has published circular and notification to insert new Rule 95A. The new rule 95A says about refund of taxes paid on inward supply of indigenous goods by retain 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 Dt.29-06-2019 – View Complete PDF

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 – reg.

UTGST Rate Notification 11/2019 Dt.29-06-2019 – View Complete PDF

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

CGST Rate Notification 11/2019 Dt.29-06-2019 – View Complete PDF

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

IGST Rate Notification 11/2019 Dt.29-06-2019 – View Complete PDF

Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

IGST Rate Notification 10/2019 Dt.29-06-2019 – View Complete PDF

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

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