The Government of West Bengal on September 29, 2022, issued a circular referring to Trade Circular No. 27/2019, dated July 12, 2019, which details the refund of taxes paid on inbound supplies of indigenous goods by retail outlets located in the international airport's departure area beyond the immigration counters when those supplies are made to departing international tourists in exchange for foreign currency and provides some clarifications regarding Rule 95A.
According to notification No. 1390-F.T. dated August 23, 2022, the aforementioned regulation 95A has been retroactively removed as of July 1, 2019. As a result, the Commissioner revokes Trade Circular No. 27/2019, dated July 12, 2019, ab initio, in accordance with the authority granted to him by Section 168 of the West Bengal Goods and Services Tax Act, 2017.
[Notification No. No. 09/2022]
