VI
IGST Act · Chapter VI
Refund of Integrated Tax to International Tourist
1 section authoredIGST Act, 2017
s. 15Refund of integrated tax to international tourist
Section 15 would let a foreign tourist leaving India claim back the IGST paid on goods carried out of the country — the "tax-free shopping" familiar from other countries. It has not been brought into force, and no refund scheme operates.
- Section 15 of the IGST Act, 2017 provides for refund of IGST paid by a tourist leaving India on goods taken out of India, in a manner to be prescribed.
- A "tourist" is a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
- Section 15 was left out of the 2017 commencement notifications and has not been brought into force; no tourist refund scheme is in operation.
- Supplies to such tourists are excluded from intra-State supply by section 8(1)(iii), so IGST rather than CGST and SGST is charged on them.