Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. - 11/2019- State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 11/2019- State Tax (Rate) Imphal, the 1 st July, 2019 No. TAX/4(53)/GST-NOTN/2016:- In exercise of the powers conferred by section 55 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the State Government, 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 Manipur 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 1 st day of July, 2019. V. Vumlunmang Link Principal Secretary (Finance) Government of Manipur