Subject: Withdrawal of Circular No. 30/2019-GST dated 04.07.2019.

Kind attention is invited to Circular No. 30/2019-GST dated 04.07.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Rajasthan 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 notification No. F.12(15)FD/Tax/2022-30 dated 16.07.2022. Accordingly, the Chief Commissioner, in exercise of its powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 30/2019-GST dated 04.07.2019.

(Dr. Ravi kumar surpur)

Chief Commissioner,

State Tax,

Rajasthan, Jaipur