Specify 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, to claim refund of applicable state tax paid on inward supply of such goods. - 11/2019-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-15/2019 Dated: Shimla-2 the 17th July, 2019 Notification No. 11/2019-State Tax (Rate) In exercise of the powers conferred by section 55 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to specify 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 Himachal Pradesh 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. 2. This notification shall come into force with effect from the 1st day of July, 2019. By Order (Sanjay Kundu) Principal Secretary (E T) to the Government of Himachal Pradesh