Withdrawal of Circular No. Bikri-kar/Vividh-28/2018-2352, dated August 13, 2019 - GST - States - Bikri-kar/Vividh-28/2018-(khand-III)2525

Government of Bihar Commercial Taxes Department File No. Bikri-kar/Vividh-28/2018-(khand-III)2525 Dated 14/09/2022 Subject : Withdrawal of Circular No. Bikri-kar/Vividh-28/2018-2352, dated August 13, 2019 Regarding. Ref : CBIC Circular No. 176/08/2022-GST, dated the 6th July, 2022 . Kind attention is invited to Circular No. Bikri-kar/Vividh-28/2018-2352, dated August 13, 2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Bihar Goods and Services Tax Rules, 2017 with effect from July 1, 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, retrospectively with effect from July 1, 2019, vide Notification No. S. O. 175, dated August 29, 2022. Accordingly, the Commissioner, in exercise of its powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. Bikri-kar/Vividh-28/2018-2352, dated August 13, 2019. Commissioner State Tax-cum-Secretary