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of <h1>India Allows Tax Refunds on Duty-Free Goods for Outbound Tourists at Airports u/r 95A.</h1> The Government of India, through Notification No. 10/2019, specifies that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to claim a refund of integrated tax on tax-free goods supplied to outgoing international tourists. These tourists are defined as non-residents of India staying for less than six months for legitimate non-immigrant purposes. This notification, effective from July 1, 2019, is issued under the Integrated Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017, subject to conditions in rule 95A of the Central GST Rules, 2017.
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