Section 15 of IGST Act 2017: Tax Refund to Tourist Leaving India

Provisions under Section 15 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India”, are as under:

Section 15 of IGST Act 2017: Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India (CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST)

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.

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Note: The IGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.