Rule 95A of ‘Central Goods and Services Tax (CGST) Rules 2017’: Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists
Provisions under Rule 95A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists”, applicable w.e.f. 1 July 2019, are as under:
CGST 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 (Chapter-X: Refund)
(1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods.
(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD- 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application.
(4) The refund of 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 Number of the retail outlet is mentioned in the tax invoice for the inward supply; and
(d) such other restrictions or conditions, as may be specified, are satisfied.
(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
Explanation.- For the purposes of this rule, 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.
1. CGST Rule 95A inserted vide Notification No. 31/2019 Central Tax dt. 28 June 2019, applicable w.e.f. 1 July 2019.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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