Compensation cess exemption for airport duty free sales to outgoing international tourists removes cess liability on eligible supplies. Exempts from the goods and services tax compensation cess any supply of goods by a retail outlet in the departure area of an international airport beyond immigration counters when supplied to an outgoing international tourist, defined as a non resident person visiting for up to six months for legitimate non immigrant purposes; the exemption is effected under the Compensation to States Act and the Central GST Act and operates from the notified commencement date.