GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 15 – Refund of integrated tax paid on supply of goods to tourist leaving India
- CA Ashish BadalaKeymasterApril 19, 2017 at 10:36 PMPost count: 183Topics: 180
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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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