15 Refund of integrated tax paid on supply of goods to tourist leaving India-IGST Bill 2017

By | April 14, 2017
(Last Updated On: April 14, 2017)

THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017

CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Refund of integrated tax paid on supply of goods to tourist leaving India.

15. 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.

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  1. Pingback: IGST Bill 2017 Chapter Wise and Section Wise - Tax Heal

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