Rule 95A of CGST Rules 2017 (OMITTED): Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists

Provisions under Rule 95A (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists”, applicable w.e.f. 01/07/2019, are as under:

CGST Rule 95A (OMITTED w.e.f. 01/07/2019): Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist (Chapter-X: Refund) [Note 2]

(1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods.

(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application.

(4) The refund of tax paid by the said retail outlet shall be available if-

(a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice;

(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax;

(c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and

(d) such other restrictions or conditions, as may be specified, are satisfied.

(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.

Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Amendments History:

1. CGST Rule 95A inserted, vide Central Tax Notification 31/2019 dt. 28/06/2019, applicable w.e.f. 01/07/2019. New CGST Rule 95A has been inserted which provides for refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters, making tax free supply to an outgoing international tourist, for which new Form GST RFD 10B has also been introduced, applicable w.e.f. 01/07/2019.

2. CGST rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019, vide Central Tax notification 14/2022 dated 05/07/2022.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.