Notification no:-11/2019
Subject:- Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
Date of Issue:-29-06-2019
Short Note:- Any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, shall be exempt from integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act, 2017.
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