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)

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..... 06-2019 w.e.f. 01-07-2019 2. Omitted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2019 before it was read as, 1 [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.- (1) Retail outlet established in departure ar .....

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..... f tax paid by the said retail outlet shall be available if- (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; (c) name and Goods and Services Tax Identification Num .....

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