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.
The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.