GST Exemption for International Airport Retail Outlets

Government exempts GST compensation cess on goods sold at international airport retail outlets. Exemption applies to retail outlets beyond immigration counters to outgoing international tourists.

Implemented under section 11 of the Goods and Services Tax (Compensation to States) Act, 2017. Aimed at promoting tourism and facilitating duty-free shopping for international travelers.

Effective from July 1, 2019, per notification by Ruchi Bisht, Under Secretary to the Government of India.

"Outgoing international tourist" defined as non-resident in India, staying up to six months for non-immigrant purposes. Decision made in the public interest based on Council recommendations.