CHAPTER-6 REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURISTS
SECTION-15 Refund of integrated tax paid on supply of goods to tourist leaving India SECTION AND RELEVANT RULES Section 15. Refund of integrated tax paid on supply of goods to tourist leaving India.- The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded […]
CHAPTER-5 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH
SECTION-10 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH SECTION AND RELEVANT RULE (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,– where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the […]