Notification no:- 11/2019
Subject:- Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
Date of Issue: 29-06-2019
Short Note:- Retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017 with effect from 1st July 2019.
*Corresponding notifications have also been issued under UTGST and IGST. [Notification No. 10/2019 – Integrated Tax (Rate) and Notification No. 11/2019 – Union Territory Tax (Rate) dated 29-06-2019]
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