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of <h1>Duty-Free Shops at Airports Can Claim Tax Refunds for Supplies to Tourists u/r 95A GST Rules.</h1> The notification issued by the Government of India specifies that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to provide tax-free goods to outgoing international tourists. These outlets can claim a refund of the union territory tax paid on the inward supply of such goods, as per the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India visiting for up to six months for legitimate non-immigrant purposes. This notification is effective from July 1, 2019.
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