Provisions under Section 15 of the IGST Act, 2017 relating to “Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India”:
Section 15: 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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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017.
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