Tax Refund for International Tourists at Airport Retail Outlets

The Central Government, in line with Council recommendations, introduces tax refund provisions for retail outlets in international airport departure areas. Scope of Refund: Retail outlets beyond immigration counters providing tax-free goods to outgoing international tourists are eligible.

Eligibility Criteria: Refund claimants must adhere to conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017. Definition: "Outgoing international tourist" refers to a person not normally resident in India, staying for legitimate non-immigrant purposes for up to six months.

Effective Date: The notification takes effect from July 1, 2019. Authority: Ruchi Bisht, Under Secretary to the Government of India.

Purpose: Facilitates seamless shopping experience for international travelers departing from Indian airports. Impact: Encourages tourism and boosts retail sales at airport outlets catering to international travelers.