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CBIC Withdrawn Circular No. 106/25/2019-GST dated 29.06.2019 w.r.t to omission of Rule 95A.

GST rule

Circular No. 176/08/2022-GST Dated 6th July, 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,  2017w.e.f.  01.07.2019, for  refund  of  taxes paid  on  inward  supply  of indigenous  goods  by  retail  outlets  established  at  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-GSTdated29thJune,2019.

It is requested that suitable trade notices may be issued to publicize the contents of this circular.Hindi version would follow.

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