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. - F.1-11 (91)-TAX/GST/2019 (Part-II) - 11/2019-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No.F.1-11 (91)-TAX/GST/2019 (Part-II) Dated, Agartala, the 5 th July, 2019. Notification No. 11/2019-State Tax (Rate) In exercise of the powers conferred by section 55 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendation 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 person 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 Tripura State Goods and Services Tax Rules, 2017 Explanation .- For the purpose of this notification, the expression outgoing international tourist shall mean a person not normally resident in India, who enters India for a stay if not more than six month for legitimate non-immigrant purposes. 2. This notification shall come into force with effect from the 1 st day of July, 2019. By order of the Governor (Akinchan Sarkar) Joint Secretary Government of Tripura Finance Department