Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Section 15 of igst act

prashant chaturvedi (11 Points)

13 October 2019

can anybody simplify the provisions of section 15 of IGST act by giving an example.

Reply
Follow
Share

2 Replies

CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 13 October 2019

You can also write to me at sthayin @ gmail for further assistance

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 15 October 2019

Refer circular 106/25/2019 GST

The Section 15 of IGST Act has not been made effective so far, hence no rule prescribed. However ,any supply of goods by a retail outlet established in the department area of an international airport, beyond the immigration counters, to an outgoing international tourist is has been exempted vide Notification 11/2019 IGST (r), & such class of supplier is entitled to claim refund on inward supply