GST Circular 176/2022 | Rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board hereby withdraws Circular No 106/25/2019-GST dated 29.06.2019

GST Circular No 176/2022

Circular 106/25/2019 dated 29.06.2019 wherein certain clarifications were given w.r.t rule 95A, inserted w.e.f. 01.07.2019, for refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.

The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019.

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