Section 15 IGST Act 2017
Section 15 IGST Act 2017 deals with Refund of integrated tax paid on supply of goods to tourist leaving India and is covered in CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)
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.
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