(CBIC Circular No. 176/08/2022-GST, dated 06.07.2022)

Subject: Withdrawal of Circular issued vide No. 1879/GST-2, dated 26.07.2019-Reg.

Kind attention is invited to Circular issued vide No. 1 879/GST-2, dated 26.07.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Haryana 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. 53/GST-2, dated 23.08.2022. Accordingly, the Commissioner of State Tax, in exercise of its powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular issued vide No. 1879/GST-2, dated 26.07.2019.

ASHOK KUMAR MEENA

Excise and Taxation Commissioner-cum

-Commissioner of State Tax, Haryana