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. - GST - States - 25/2019-GST (State)

NO.F.1-11(8)-TAX/GST/2019/6544-50 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 01/07/2019 Circular No. 25/2019-GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Superintendent of State Tax (All)/ Inspector of State Tax (All)/ Subject: 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. The Department of Revenue. Central Board of Indirect Taxes Customs, GST Policy Wing Vide Circular No. 106/25/2019-GST dated 29 th June, 2019 has issued clarification on 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, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 106/25/2019-GST dated 29 th June, 2019 by the Department of Revenue, Central Board of Indirect Taxes Customs, GST Policy Wing. Enclo.: Circular No. 106/25/2019-GST (S. Karmakar, TCS SSG) Chief Commissioner of State Tax Government of Tripura