Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

Last updated: 30 June 2019
CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 29th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs (All) The Principal Director Generals / Director Generals (All) The
Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Notice & Circular Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 
Comments

Recent Notification/Circulars :

  1. Procedure for Registration of Reporting Person/Entity and Submission of Form No. 98 under Rule 160 of the Income-tax Rules, 2026
  2. RBI Revises Exemption Period for FCNR(B) and NRE Deposit-Backed Advances from ANBC
  3. Extension of Anti-Dumping Duty on Dumped Articles up to 16th March, 2027
  4. CBDT Approves IIT Roorkee for Scientific Research under Income-tax Act, 2025
  5. SFT for Depository Transactions: Format, Procedure & Guidelines
  6. SFT for Mutual Fund Transactions: Format, Procedure & Guidelines for RTAs
  7. Designation of State Authority for Sharing Income-Tax Information for Welfare Schemes
  8. Relaxation in timeline with respect to Accredited Investor mandate for Angel Funds
  9. RBI Second Amendment Directions, 2026 – Investment in IDPIC by Urban Co-operative Banks (UCBs)
  10. SEBI–ESMA MoU on Cooperation and Information Exchange for Central Counterparties (CCPs)

View More Notifications


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Pankaj PounikarPankaj PounikarPro Member Subbiah SSubbiah SPro Member ATUL MAKWANAATUL MAKWANAPro Member RinkuRinkuPro Member BARUN PALBARUN PAL
Subscribe to Pro
Join an elite circle of professionals


Browse by Category





Latest Job Openings

View all
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details