Subject: Withdrawal of Circular No. 64/2019-GST dated 14.10.2019 - Reg.

Kind attention is invited to Circular No. 64/2019-GST dated 14.10.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Assam Goods and Services Tax Rules, 2017 w.e.f. 01.07.2019, for refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.

2 . The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019. Accordingly, the Commissioner, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 64/2019-GST dated 14.10.2019.

3 . This Circular shall be deemed to have been issued on 6th July, 2022.

Sd/-

Rakesh Agarwala, IAS,

Principal Commissioner of State tax, Assam,

Dispur, Guwahati