{"id":7793,"date":"2022-07-07T05:44:02","date_gmt":"2022-07-07T04:44:02","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=7793"},"modified":"2022-07-07T05:44:09","modified_gmt":"2022-07-07T04:44:09","slug":"cbic-withdrew-earlier-circular-in-respect-of-rule-95a-pursuant-to-its-omissions","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/cbic-withdrew-earlier-circular-in-respect-of-rule-95a-pursuant-to-its-omissions\/","title":{"rendered":"CBIC withdrew earlier circular in respect of Rule 95A pursuant to its omissions"},"content":{"rendered":"<p align=\"justify\">The CBIC has issued Circular No. 176\/08\/2022-GST dated July  06, 2022&nbsp;for withdrawal of Circular No. 106\/25\/2019-GST dated 29.06.2019<\/p>\n<p align=\"justify\">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.<\/p>\n<p align=\"justify\">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, <em>ab-initio<\/em>, Circular No 106\/25\/2019-GST dated 29th June, 2019.<\/p>\n<p align=\"center\"><strong><a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/1657124921.pdf\">Klick here for the  copy of the Circular<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7793"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7793"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7793\/revisions"}],"predecessor-version":[{"id":7795,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7793\/revisions\/7795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}