Notification No. 11 /2019 – Integrated Tax (Rate): Seeks to 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.

Important Keyword: Notification No. 11 /2019 – Integrated Tax (Rate), F. No. 354/90/2019-TRU, Section 6(1) IGST Act 2017.

[F. No. 354/90/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 29^th June, 2019

Notification No. 11 /2019 – Integrated Tax (Rate)

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

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 (13 of 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 thereon under section 5 of 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 1^st day of July, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

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Web Stories: Notification No. 77/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

Download Pdf: https://taxinformation.cbic.gov.in/