Subject: Withdrawal of Circular No. CCW/GST/74/2015, dated 05.09.2019 - Reg.

Ref : Circular No.176/08/2022-GST, dated 06-07-2022 issued by the Principal Commissioner (GST) Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing.

Kind attention is invited to Circular No.CCW/GST/74/2015, dated 05.09.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Andhra Pradesh 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, vide vide Go.Ms.No547, Revenue(CT-II)Department, dated 25.07.2022.Accordingly, the Chief Commissioner, in exercise of his powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No.CCW/GST/74/2015, dated 05.09.2019

3. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

Chilakala Rajeswara Reddy

Special Commissioner