CBIC Notifications on Refund of Taxes to Retail Outlets of International Airports on Inward Supplies (CGST Rule 95A)

CBIC Notifications on Refund of Taxes to Retail Outlets of International Airports on Inward Supplies (CGST Rule 95A)

As recommended by GST Council, new CGST Rule 95A has been inserted for refund to retail outlets in departure area of International Airports for taxes paid on inward supplies of indigenous goods in respect of tax free supplies to outgoing international tourists against foreign exchange, w.e.f. 1 July 2019. Accordingly, Form GST RFD 10B and Refund Procedure have been prescribed along with issuance of various Notifications/ Circulars for implementation thereof:

i) Seeks to prescribe the conditions, manner and procedure for filing and processing of refund claims by retail outlets established at departure area of the international airport beyond immigration counters in respect of CGST, IGST, UTGST, Compensation cess, etc. taxes paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply to outgoing international tourists against foreign exchange:

Procedure for Refund of Taxes to Retail Outlets of International Airports on Inward Supplies: CBIC Circular 106/25/2019 GST dt. 29 June 2019

ii) Seeks to specify retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund:

Refund of Taxes to Retail Outlets of International Airports on Inward Supplies: CBIC Notification 11/2019 Central Tax Rate dt. 29 June 2019

G.S.R. (E).— In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.

Explanation. – For the purposes of this notification, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

2. This notification shall come into force with effect from the 1st day of July, 2019.

Refund of Taxes to Retail Outlets of International Airports on Inward Supplies: CBIC Notification 10/2019 Integrated Tax Rate dt. 29 June 2019

Refund of Taxes to Retail Outlets of International Airports on Inward Supplies: CBIC Notification 11/2019 Union Territory Tax Rate dt. 29 June 2019

iii) Seeks to exempt any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist:

Exemption for Retail Outlets at International Airports for Supply to Outgoing International Tourists: CBIC Notification 11/2019 Integrated Tax Rate dt. 29 June 2019

G.S.R. (E ).-In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, and on the recommendations of the Council, hereby exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Services Tax Act, 2017.

Explanation. – For the purposes of this notification, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

2. The notification shall come into force with effect from the 1st day of July, 2019.

Exemption for Retail Outlets at International Airports for Supply to Outgoing International Tourists: CBIC Notification 1/2019 Compensation Cess Rate dt. 29 June 2019

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