Section 15: Refund of integrated tax paid on supply of goods to tourist leaving India.

The Integrated Goods and Services Tax Act, 2017Central Act · Act 13 of 2017

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.

Where this provision sits

Act	The Integrated Goods and Services Tax Act, 2017
Section	15
Marginal note	Refund of integrated tax paid on supply of goods to tourist leaving India.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Integrated Goods and Services Tax Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.