Section 15
Refund of integrated tax paid on supply of goods to tourist leaving India.
The Integrated Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.
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.