Section 15 of igst act
prashant chaturvedi (11 Points)
13 October 2019
can anybody simplify the provisions of section 15 of IGST act by giving an example.
2 Replies
CA Dhruva Kalamanji
(Chartered Accountant )
(1996 Points)
Replied 13 October 2019
You can also write to me at sthayin @ gmail for further assistance
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 15 October 2019
Refer circular 106/25/2019 GST
The Section 15 of IGST Act has not been made effective so far, hence no rule prescribed. However ,any supply of goods by a retail outlet established in the department area of an international airport, beyond the immigration counters, to an outgoing international tourist is has been exempted vide Notification 11/2019 IGST (r), & such class of supplier is entitled to claim refund on inward supply
The Section 15 of IGST Act has not been made effective so far, hence no rule prescribed. However ,any supply of goods by a retail outlet established in the department area of an international airport, beyond the immigration counters, to an outgoing international tourist is has been exempted vide Notification 11/2019 IGST (r), & such class of supplier is entitled to claim refund on inward supply
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