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of <h1>India Allows Tax Refunds for Duty-Free Airport Shops Supplying Goods to International Tourists Under CGST Act Section 55.</h1> The Government of India, through Notification No. 11/2019, specifies that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to claim a refund of central tax on goods supplied tax-free to outgoing international tourists. This entitlement is granted under Section 55 of the Central Goods and Services Tax Act, 2017, and is subject to conditions outlined in rule 95A of the CGST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India staying for no more than six months for legitimate non-immigrant purposes. The notification is effective from July 1, 2019.
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