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) - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 25th March, 2021 No. 11/2019 State Tax (Rate) No. F.3(82)/Fin.(Exp-IV)/2020-21/DS-IV/292 .- In exercise of the powers conferred by section 55 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Delhi 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 and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)