Sec 15 of IGST Act

How will a tourist leaving India get the refund of any IGST paid on supply of goods taken out of India? Please explain with a simple example.

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Quick Summary
This discussion explores how tourists leaving India can claim a refund of IGST paid on goods. It highlights that Section 15 of the IGST Act, which would govern this process, has not yet been made effective, meaning no specific rules are in place for such claims. The core question is how a refund can be claimed if the relevant section of the law is not yet active.

The Section 15 of IGST Act has not been made effective so far , hence No Rule prescribed.
But Section 15 is not effective, how can he claim refund

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