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of <h1>Andhra Pradesh Allows Tax Refunds for Retail Outlets at Airports, Effective July 1, 2019, Under APGST Act.</h1> The Government of Andhra Pradesh issued a circular allowing retail outlets at international airport departure areas beyond immigration counters to claim refunds on state taxes paid for indigenous goods supplied to outgoing international tourists against foreign exchange. These outlets must be registered under the APGST Act and maintain electronic records of transactions. Refunds are based on invoices for inward supplies, and no input tax credit is allowed. Outlets must apply for refunds manually until an online system is available, providing necessary documentation. The scheme is effective from July 1, 2019, and applies to eligible supplies made after this date.
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