Seeks to specify retail outlets established in the departure area of an international airport.

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..... 5 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) , the State Government, on the recommendations of the Goods and Services Tax Council, hereby 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 a class of persons who shall be entitled to .....

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