Section 15 of IGST – Refund of integrated tax paid on supply of goods to tourist leaving India
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. Recommended Articles –
GST Scope GST Return GST Forms GST Rate GST Registration What is GST? GST Invoice Format GST Composition Scheme HSN Code GST Login GST Rules GST Status Track GST ARN Time of Supply
