IGST Act 15 — Refund of integrated tax paid on supply of goods to tourist leaving India.

Provision in 2 Minutes

IGST Act 15 — Refund of integrated tax paid on supply of goods to tourist leaving India.

This page identifies the official provision architecture and provides a controlled professional interpretation. Local verbatim current text is not asserted until exact source reconciliation is closed.

Paragraph-wise interpretation

• Confirm export or SEZ status and authorised operations.
• Choose the legally available LUT/bond or tax-payment route for the period.
• Apply CGST refund Rules through the IGST bridge.
• Reconcile invoice, shipping/endorsement and foreign-exchange evidence.
• Check restrictions, limitation and deficiency history.

Subordinate-law and cross-Act map

• CGST Act and Rules through section 20
• Integrated Tax rate/RCM/ECO notifications
• Customs and FEMA evidence where cross-border
• Relevant GST returns and refund forms

Practical example

The finance team fixes the relevant date, opens the official provision and connected instrument, applies the legal conditions to the transaction documents, and records the conclusion in a reviewed position note.

Evidence and implementation checklist

• Contract/invoice and transaction date
• GSTIN, location and jurisdiction records
• Applicable Act, Rule, notification and circular
• Return/form and portal acknowledgement
• Calculation and reconciliation working
• Management/professional review and contrary authority

Practical Q&A