THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
Section 20 Model IGST Law [ Nov 2016]
- Refund of IGST paid on supply of goods to outbound tourist
(1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India.
(2) The refund under sub-section (1) shall be allowed only on such supply of goods that is procured from a registered taxable person who satisfies the conditions and complies with the requirement, including relating to issue of invoice in the prescribed manner.