Refund of IGST paid on supply of goods to Outbound Tourist leaving India

Section 15 of IGST  deals with refund of IGST paid on supply of goods to tourists leaving India (International Tourist) under Integrated Goods and Services Tax (IGST). Section 15 of the IGST Act provides for refund to be allowed to ‘tourist’ on supply of goods being taken along by him at the time of leaving […]

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