Chapter VI - Refund Of Integrated Tax To International Tourist
Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
Section 15 - Integrated Tax Refund for Tourists Leaving India
This section explains that tourists who purchase goods in India and pay integrated tax on those goods can receive a refund of that tax when they leave the country. The refund process will follow specific procedures and conditions set by the authorities. The section defines a "tourist" as someone who does not normally live in India and is visiting for a period of up to six months for legitimate, non-immigrant reasons. This means that tourists are eligible for a tax refund on goods they take with them when they leave, as long as they meet the defined criteria and follow the prescribed process.
Note: It is an AI generated summary for reference purpose only.
15. Refund of integrated tax paid on supply of goods to tourist leaving India
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed.
Explanation . -For the purposes of this section, the term "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
