This circular provides clarification regarding the withdrawal of Circular No. 106/25/2019-GST dated 29 June 2019, which had issued guidelines on refund of taxes paid on inward supply of indigenous goods by retail outlets located in the departure area of international airports beyond immigration counters, when such goods were supplied to outgoing international tourists against foreign exchange.

It explains that rule 95A of the CGST Rules, 2017, on which the earlier circular was based, has been omitted retrospectively with effect from 1 July 2019 vide Notification No. 14/2022–Central Tax dated 5 July 2022. Since the enabling rule itself no longer exists from the inception date, the clarifications issued under the earlier circular have become redundant.

Accordingly, the circular withdraws Circular No. 106/25/2019-GST ab initio, meaning it is treated as if it had never been issued. This ensures that no claims, interpretations, or administrative actions are continued or initiated based on the withdrawn circular.

The withdrawal aims to bring legal clarity and align administrative instructions with the amended statutory provisions under the CGST Rules. Field formations have been advised to publicise this withdrawal through suitable trade notices.