Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 15, verbatim (show)
Section 15. Refund of integrated tax paid on supply of goods to tourist leaving India.-
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed.
Explanation . -For the purposes of this section, the term "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Tourist definition 15 Explanation
Questions to answer on the file5 questions
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Conditional refund text 15 main paragraph and Explanation
Questions to answer on the file12 questions
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Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (42)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2025-Integrated Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Integrated Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 05/2025-Integrated Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Integrated Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 07/2024-Integrated Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Integrated Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2024-Integrated Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2023-Integrated Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 16/2023-Integrated Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 11/2023-Integrated Tax (Rate) | 26 September 2023 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. made under this section |
| Notification No. 12/2023-Integrated Tax (Rate) | 26 September 2023 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. made under this section |
| Notification No. 06/2023-Integrated Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Integrated Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 05/2023-Integrated Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 01/2023-Integrated Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 15/2022-Integrated Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) made under this section |
| Notification No. 03/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 22/2021-Integrated Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Integrated Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Integrated Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2021-Integrated Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Integrated Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 04/2021-Integrated Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. made under this section |
| Notification No. 02/2021-Integrated Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 05/2020-Integrated Tax (Rate) | 16 October 2020 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 04/2020-Integrated Tax (Rate) | 30 September 2020 | Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 02/2020-Integrated Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. made under this section |
| Notification No. 27/2019-Integrated Tax (Rate) | 31 December 2019 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 19/2019-Integrated Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 09/2019-Integrated Tax (Rate) | 10 May 2019 | To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 03/2019-Integrated Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 04/2019-Integrated Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 28/2018-Integrated Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 14/2018-Integrated Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. made under this section |
| Notification No. 15/2018-Integrated Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
| Notification No. 01/2018-Integrated Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. made under this section |
| Notification No. 48/2017-Integrated Tax (Rate) | 14 November 2017 | Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on "handicraft goods" @ 5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. made under this section |
| Notification No. 39/2017-Integrated Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 8/2017-Integrated Tax (Rate). made under this section |
| Notification No. 24/2017-Integrated Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 20/2017-Integrated Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% made under this section |
| Notification No. 08/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under IGST Act amended by a later instrument made under this section |
Unsettled questions
The words of section 15 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What evidence and legal criterion establish normally resident in India for this tourist definition when nationality, immigration status and actual residence point in different directions?
See also
- Section 16 of the IGST Act, 2017: zero rated supply
References
- Central Board of Indirect Taxes and Customs. "Section 15. Refund of integrated tax paid on supply of goods to tourist leaving India". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- IGST Act, 2017, Section 15 on the CBIC tax information portal