Circular No 106/2019

In continuation of Notification 11/2019 according to which, Government had notified that the retail outlets established at departure area of the international airport beyond immigration counters shall be entitled to claim refund of all applicable Central tax, Integrated tax, Union territory tax and Compensation cess paid by them on inward supplies of indigenous goods received by them for the purposes of subsequent supply of goods to outgoing international tourists, this circular states the procedure, manner and conditions for filing and processing of such refund claims.