Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply
Rule 95A of the Central Goods and Services Tax Rules, 2017 deals with 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.- (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 supp The Act came into force on 22 Jun 2017.
to an outgoing international tourist.- (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.
Rule 95A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 95A
What does Rule 95A of the Central Goods and Services Tax Rules deal with?
Rule 95A of the Central Goods and Services Tax Rules is headed "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.- (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 supp
How do I find court cases under Rule 95A of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 95A, rule 95A CGST Rules 2017, rule 95A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 95A of the Central Goods and Services Tax Rules come into force?
Rule 95A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 95A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.