Notification No 11 /2019 Central Tax (Rate) : GST refund to retail outlets on supply to outgoing international tourist
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. Also refer Circular No106/25/2019 GST : Refund on supply to international tourist at international airport [TO… Read More »