| Date: |
29-06-2019
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| Notification No: |
Notification No. 11 /2019 – Central Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Central 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. 11 /2019 – Central Tax (Rate)
New Delhi, the 29th June, 2019
G.S.R......(E).— In exercise of the powers conferred by 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 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.
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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