The Central Government has issued a notification on 29th June, 2019 on the matter of refund of taxes paid on inward supply of indigenous goods by retail outlets established at the departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.
The notification specifies that 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. A detailed circular regarding the process of Refund of taxes and eligibility has also been released by CBIC.
“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.
The decision has been taken on the recommendations of the GST Council. This notification has come into force with effect from the 1st day of July, 2019.
Click here to see circular.
Click here to see notification.