Notification No. 11/2019
Date: July 1, 2019
Subject: Notification of retail outlets at international airports as eligible persons for refund of GST on tax-free supply of goods.
Description:
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.
Issued for earlier notification?
No — issued independently under Section 55 of the CGST Act.