GST Circular No. 176/08/2022-GST: Withdrawal of Circular No. 106/25/2019-GST

2025-03-03 06:09:08 02March

02March

GST Circular No. 176/08/2022-GST: Withdrawal of Circular No. 106/25/2019-GST

<p data-start="88" data-end="345">The <strong data-start="92" data-end="146">Central Board of Indirect Taxes and Customs (CBIC)</strong> issued <strong data-start="154" data-end="186">Circular No. 176/08/2022-GST</strong> on <strong data-start="190" data-end="207">6th July 2022</strong>, announcing the <strong data-start="224" data-end="270">withdrawal of Circular No. 106/25/2019-GST</strong> related to <strong data-start="282" data-end="342">tax refunds for retail outlets at international airports</strong>.</p><p data-start="347" data-end="604">This change is linked to the <strong data-start="376" data-end="400">omission of Rule 95A</strong> from the <strong data-start="410" data-end="430">CGST Rules, 2017</strong>, which was originally introduced to provide <strong data-start="475" data-end="547">GST refunds on inward supply of goods sold to international tourists</strong> at airport retail outlets beyond the immigration area.</p><hr><h2 data-start="611" data-end="651"><strong data-start="614" data-end="649">Key Highlights & Clarifications</strong></h2><h3 data-start="653" data-end="710"><strong data-start="657" data-end="708">1. What Was Circular No. 106/25/2019-GST About?</strong></h3><p data-start="711" data-end="1075">✔ Circular No. 106/25/2019, issued on <strong data-start="749" data-end="767">29th June 2019</strong>, clarified <strong data-start="779" data-end="791">Rule 95A</strong>, which allowed <strong data-start="807" data-end="875">tax refunds on purchases made by outgoing international tourists</strong> at retail outlets beyond <strong data-start="901" data-end="925">immigration counters</strong> in international airports.<br>✔ The refund was available <strong data-start="982" data-end="1010">only on indigenous goods</strong> and was to be processed <strong data-start="1035" data-end="1072">against foreign exchange payments</strong>.</p><hr><h3 data-start="1082" data-end="1127"><strong data-start="1086" data-end="1125">2. Why Was This Circular Withdrawn?</strong></h3><p data-start="1128" data-end="1410">✔ <strong data-start="1130" data-end="1170">Rule 95A was omitted retrospectively</strong> from <strong data-start="1176" data-end="1193">1st July 2019</strong> via <strong data-start="1198" data-end="1259">Notification No. 14/2022-Central Tax, dated 5th July 2022</strong>.<br>✔ Since the <strong data-start="1275" data-end="1313">legal provision itself was removed</strong>, the <strong data-start="1319" data-end="1354">2019 circular became irrelevant</strong> and was <strong data-start="1363" data-end="1407">withdrawn ab-initio (from the beginning)</strong>.</p><hr><h3 data-start="1417" data-end="1450"><strong data-start="1421" data-end="1448">3. Impact of Withdrawal</strong></h3><p data-start="1452" data-end="1713"><strong data-start="1452" data-end="1500">For Retail Outlets at International Airports</strong><br>❌ <strong data-start="1505" data-end="1528">No more GST refunds</strong> on sales made to international tourists at airport retail stores.<br>❌ Businesses operating in <strong data-start="1623" data-end="1661">departure areas beyond immigration</strong> will now <strong data-start="1671" data-end="1693">have to charge GST</strong> on such supplies.</p><p data-start="1715" data-end="1915"><strong data-start="1715" data-end="1745">For International Tourists</strong><br>❌ <strong data-start="1750" data-end="1822">GST paid on purchases at airport retail outlets will not be refunded</strong> anymore.<br>❌ <strong data-start="1836" data-end="1913">Increased costs for international travelers purchasing goods at airports.</strong></p><p data-start="1917" data-end="2107"><strong data-start="1917" data-end="1940">For Tax Authorities</strong><br>✔ Simplifies GST administration as <strong data-start="1978" data-end="2008">Rule 95A no longer applies</strong>.<br>✔ Eliminates complications around <strong data-start="2046" data-end="2074">processing refund claims</strong> for these retail transactions.<a href="https://cms.plasament.com/storage/cir-176-08-2022-cgst.pdf">cir-176-08-2022-cgst</a><br><a href="https://cms.plasament.com/storage/cir-176-08-2022-cgst.pdf">cir-176-08-2022-cgst</a><br> </p>

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2025-03-03 10:52:07
GST Clarification on Printing Contracts – Goods vs. Services (Circular No. 11/11/2017-GST)
2025-03-03 10:55:12
GST Rate Clarifications on Various Goods – CBIC Circular No. 200/12/2023-GST
2025-03-03 10:58:00
GST Clarification on Superior Kerosene Oil Used for LAB Production – Circular No. 12/12/2017-GST
2025-03-03 11:00:28
GST Clarification on Unstitched Salwar Suits – Circular No. 13/13/2017-GST
2025-03-03 11:03:04
Clarification on Applicability of Provisions of Section 75(2) of CGST Act: Circular No. 185/17/2022-GST
2025-03-03 11:10:07
Clarifications on Taxability of No Claim Bonus and E-Invoicing: Circular No. 186/18/2022-GST
2025-03-03 11:13:32
Key Highlights of Circular No. 187/19/2022-GST
2025-03-04 05:00:55
Key Highlights of Circular No. 188/20/2022-GST
2025-03-04 05:14:05
Key Highlights of Circular No. 189/01/2023-GST
2025-03-04 05:19:56
Key Highlights of Circular No. 190/02/2023-GST
2025-03-04 05:24:09
Key Highlights of Circular No. 191/03/2023-GST
2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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