Provisions under Section 15 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India”, are as under:
Section 15 of IGST Act 2017: Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India (CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST)
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.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.
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