Seeks to 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. - ERTS(T) 4/2019/281 - 11/2019-State Tax (Rate) - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 11/2019-State Tax (Rate) Dated Shillong the 29th June, 2019. No. ERTS(T) 4/2019/281- In exercise of the powers conferred by section 55 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, 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 central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Meghalaya Goods and Service 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 of not more than six months for legitimate non-immigrant purposes. 2. This notification shall come into force with effect from the 1 st day of July, 2019. Sd/- S. A. Synrem Commissioner Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department Dated Shillong the 29th July, 2019. Memo No. ERTS(T) 4/2019/281-A