| Date: |
29-06-2019
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| Notification No: |
Notification No. 1/2019-Compensation Cess (Rate)
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| Issuing Authority: |
GST
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| Type: |
Compensation Cess (Rate)
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| File No: |
[F. No. 354/90/2019-TRU] |
| Subject: |
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.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2019-Compensation Cess (Rate)
New Delhi, the 29th June, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of
2017), read with sub-section (1) of section 11 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that is
necessary in the public interest so to do, on the recommendations of the
Council, hereby 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, from the whole of the goods and services
tax compensation cess leviable thereon under section 8 of the Goods and Services
tax (Compensation to States) Act.
Explanation. - For the purposes of this
notification, the expression “outgoing international tourist” shall mean a
person not normally resident in India, who enters India for a stay of not more
than six months for legitimate non-immigrant purposes.
2. The
notification shall come into force with effect from the 1st day of July, 2019.
[F. No. 354/90/2019-TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
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