Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 95A(4)] [Section 95A] [Entire Act] Union of India - Subsection Section 95A(4)(b) in The Central Goods and Services Tax Rules, 2017 (b)the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax;