Section 15 of IGST – Refund of integrated tax paid on supply of goods to tourist leaving India. Complete Details for IGST Section 15. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Refund of integrated tax paid on supply of goods to tourist leaving India IGST Act 2017. Detailed Analysis of IGST Section 15 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 15. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 15 of IGST Act 2017 – Refund of integrated tax paid on supply of goods to tourist leaving India, IGST all sections and definitions. Now Check more details from below…..
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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.
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