VAT Refund to a foreigner

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VAT Refund to a foreigner

  • The condition for VAT refund to a foreigner returning from Air Route if takes back taxable goods of more than Rs. 25,000 with him/herself then VAT can be refunded as per the procedures specified by IRD.

    Does this 25,000 means taxable amount (i.e Exclusive of VAT) or does that mean Amount inclusive of VAT?

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