Specifies Duty free shops as class of person entitled for refund. - 11/2019-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 1st July, 2019. Notification No. 11/2019-State Tax (Rate) No. (GHN-60)GST-2019/S.55(3)TH:- In exercise of the powers conferred by section 55 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 State tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Gujarat 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. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government