The Commercial Tax Department, Tamil Nadu on September 02, 2022, issued a circular to withdraw circular no. 78/2019-TNGST dated July 05, 2019, wherein certain clarifications were given in relation to rule 95A, inserted in the Tamil Nadu Goods and Services Tax Rules, 2017 w.e.f. July 01, for a refund of taxes paid on inward supply of indigenous goods by retail outlets established at the departure area of the international airport beyond immigration counters when supplied to outgoing international tourists against foreign exchange.
The reference has been mentioned with the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, Circular No. 176/08/2022-GST, dated July 06, 2022, on the recommendations of the GST Council.
[Circular No. 13/2022 – TNGST]
