Duty free sale to international tourists at airports are liable for refund for inward supplies - 573/2019/10(120)/XXVII(8)/2019/CTR-11 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 573/2019/10(120)/XXVII(8)/2019/CTR-11 Dehradun : Dated: 23 July, 2019 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by section 55 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) , the Governor, on the recommendations of the Council, is pleased to allow 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 central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Uttarakhand 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. (Amit Singh Negi) Secretary