Refund of IGST to international tourist - GST Ready Reckoner - GST

Refund of IGST to international tourist As per section 15 of IGST Act 2017 , the integrated tax paid by 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. Explanation For the purposes of this section, the term tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Rule 95A - Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist. [ Omitted - CGST Rules, 2017 w.e.f. 01-07-2019 vide . NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 . ]