Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India of IGST ACT, 2017

                15. 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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