Refund of IGST paid on supply of goods to outbound tourist
Section 20
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
20. Refund of IGST paid on supply of goods to outbound tourist
\n (1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India.
\n (2) The refund under sub-section (1)<\/p>\n
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