Refund mechanism for outgoing international tourist - KA.NI-2-1164/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification No. KA.NI-2-1164/XI-9(47)/17-U.P. Act-1-2017-Order-(45)-2019, dated 06 August, 2019: NOTIFICATION No. KA.NI-2-1164/XI-9(47)/17-U.P. Act-1-2017-Order-(45)-2019 Lucknow : Dated : 06 August, 2019 In exercise of the powers conferred by section 55 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) , the Governor, 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 Uttar 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, (Alok Sinha) Apar Mukhya Sachiv