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<h1>Gujarat Circular Details Tax Refund Process for Airport Retailers Supplying to International Tourists, Effective July 1, 2019.</h1> The circular from the Chief Commissioner of State Tax, Gujarat, outlines the refund process for taxes paid on indigenous goods supplied by retail outlets at international airport departure areas to outgoing international tourists. These outlets can claim refunds on Central, Integrated, State taxes, and Compensation cess for goods supplied against foreign exchange. The circular specifies conditions, procedures, and documentation required for refund claims, emphasizing electronic record maintenance and manual filing until an online system is available. Retail outlets must be registered under the GGST Act and adhere to specific guidelines for processing and sanctioning refunds. The scheme is effective from July 1, 2019.