Notification No. 1/2019 rate
Date: June 29, 2019
Subject: Exemption from compensation cess on duty-free supplies to outgoing international tourists.
Description:
This notification exempts supplies of goods by retail outlets located in the departure area of international airports to outgoing international tourists from the whole of compensation cess. The exemption applies only beyond immigration counters. It promotes duty-free retail sales to foreign tourists.
Issued for earlier notification?
Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.