Ggovernment of Delhi shall grant GST refund to Retail Outlets in Departure Area of International Airport.

The 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 state tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Delhi Goods and Services Tax Rules, 2017.

The Income-tax (6th Amendment) Rules, 2021.

The Amendment substitutes rule 2c which deals with the Application for a grant of approval of a fund or trust or institution or university or any hospital or other medical institution which shall be made in Form No. 10A .