Union Territory Tax Notifications (Rate)

UTGST Notification rate 11/2019

Title	Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters.
Number	11/2019
Date	29-06-2019
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1) In exercise of the powers conferred by section 21 of the Union Territory Goods
and Services Tax Act, 2017 (14 of 2017) read with section 55 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 union
territory tax paid on inward supply of such goods, subject to the conditions
specified in rule 95A of the Central 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.