Section 15 of igst act

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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