section 15 of IGST Act,2017, Refund of integrated tax paid on supply of goods to tourist leaving India
The below post explains about Refund of integrated tax paid on supply of goods to tourist leaving India under section 15 of IGST Act,2017.
Section 15 of IGST Act, 2017 explains Refund of integrated tax paid on supply of goods to tourist leaving India as below: (The amendments if any will also be updated here soon).
The extract of Section 15 of IGST Act,2017 quoted below:
15 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.
The above information clarifies about Refund of integrated tax paid on supply of goods to tourist leaving India under section 15 of IGST Act,2017.
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