Tax Refunds for Outgoing International Tourists: New Provision in Effect

Central Government, under CGST Act, 2017, enables tax refunds for outgoing international tourists.

Retail outlets beyond immigration in international airports qualify for tax-free supply of goods. Recommendations from the Council prompt this provision, effective from July 1, 2019.

Outgoing international tourists defined as non-residents staying in India for up to six months. Refunds subject to conditions outlined in rule 95A of the Central Goods and Services Tax Rules, 2017.

Ruchi Bisht, Under Secretary to the Government of India, issues the notification.

Aiming to facilitate smoother travel experiences and promote tourism in India.