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<h1>Karnataka GST Act: Tax-Free Shopping for International Tourists at Airport Retail Outlets Beyond Immigration, Rule 95A Applies.</h1> The Government of Karnataka, under section 55 of the Karnataka Goods and Services Tax Act, 2017, specifies that retail outlets located in the departure area of international airports, beyond immigration counters, can supply goods tax-free to outgoing international tourists. These outlets are entitled to claim a refund of the state tax paid on the inward supply of such goods, in accordance with rule 95A of the Karnataka GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India visiting for up to six months for non-immigrant purposes. This notification is effective from July 1, 2019.