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F.No. CBIC-20001/2/2022-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi,

Circular No. 176/08/2022-GST | Dated the 6th July, 2022

The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)


Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 Reg.

Kind attention is invited to Circular No. 106/25/2019-GST dated 29.06.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Central 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. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 106/25/2019-GST dated 29.06.2019

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

(Sanjay Mangal)

Principal Commissioner (GST)

Also Read Other GST Circular issued on 06.07.2022 –

Title Notification No. Date
CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019 Circular No. 176/08/2022-GST 06/07/2022
Manner of filing refund of unutilized ITC on account of export of electricity Circular No. 175/07/2022-GST 06/07/2022
Re-credit in electronic credit ledger using FORM GST PMT-03A Circular No. 174/06/2022-GST 06/07/2022
Clarification on issue of claiming refund under inverted duty structure Circular No. 173/05/2022-GST 06/07/2022
Clarification on GST Refund on deemed export, GST on perquisites etc Circular No. 172/04/2022-GST 06/07/2022
GST Demand & penalty in respect of transactions involving fake invoices Circular No. 171/03/2022-GST 06/07/2022
Circular on reversal of ineligible/blocked ITC in Form GSTR-3B & GSTR-1 Circular No 170/02/2022-GST 06/07/2022

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