The CBIC vide Circular No. 176/08/2022-GST dated July 06, 2022 withdrawn the Circular No. 106/25/2019-GST dated June 29, 2019 in respect of Rule 95A of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) (i.e. Refund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) pursuant to its omission vide CGST amendment Rules, 2022.
Kind attention is invited to Circular No. 106/25/2019-GST dated 29.06.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Central Goods and Services Tax Rules, 2017 w.e.f. 01.07.2019, for refund of taxes paid on inward supply of indigenous goods by retail outlets established at the departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.
The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003108/ENG/Circulars
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