Exemption on Sale of Goods by Duty Free Shops & Duty Paid Shops at International Airports

[TO BE PUBLISHED IN PART II,SECTION 3, SUB-SECTION (I) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 11/2019-IntegratedTax (Rate)

New Delhi, the 29thJune, 2019

G.S.R (E ).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, and on the recommendations of the Council, hereby exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters,to an outgoing international tourist, from the whole of the integrated tax leviable there on under section 5of the Integrated Goods and Services Tax Act, 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.The notification shall come into force with effect from the 1stday of July, 2019.

[F. No. 354/90/2019-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India