Withdrawal of Circular No. 106/25/2019-GST dated 29-06-2019 - GST - States - CCT/26-4/2022-23/F/1326

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes - No. CCT/26-4/2022-23/F/1326 Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29-06-2019 Reg. Circular (No. 07/2022-23-GST) Kind attention is invited to Circular No. 14/2019-20-GST dated 15-07-2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Goa Goods and Services Tax Rules, 2017 w.e.f. 01-07-2019, for 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. 2. The said Rule 95A has been omitted, retrospecttively w.e.f. 01-07-2019, vide notification No. 38/1/2017-Fin(R C)(232)/529 dated 08-07-2022. Accordingly, the undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 14/2019-20-GST dated 15-07-2019. Ruchika Katyal, IAS, Commissioner of State Taxes, Goa. Panaji, 2nd August, 2022. Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 176/08/2022-GST dated 06th July, 2022.