| Date: |
29-06-2019
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| Notification No: |
Notification No. 10/2019 – Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
F. No. 354/90/2019-TRU |
| 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.
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2019 – Integrated Tax (Rate)
New Delhi,th 29th June, 2019
G.S.R......(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with section 55 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby specifies 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, as class of persons who shall be entitled to claim refund of applicable integrated 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.
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. This 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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