Tax Exemption for International Airport Retail Outlets

Retail outlets in international airport departure areas exempt from integrated tax for goods sold to outgoing international tourists. Effective July 1, 2019, outgoing international tourists, not residing in India, benefit from this exemption for a stay of up to six months.

The exemption applies to legitimate non-immigrant purposes, ensuring a hassle-free shopping experience for travelers. Outgoing international tourists can enjoy duty-free shopping beyond immigration counters, enhancing their airport experience.

This initiative aims to promote tourism and facilitate a seamless shopping experience for travelers departing from Indian airports.

Implemented based on recommendations from the Council, the exemption fosters a welcoming environment for international tourists.

Ruchi Bisht, Under Secretary to the Government of India, oversees the implementation of this beneficial tax exemption.