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<h1>Nagaland GST Rule 95A: Retail Outlets in International Airports Can Claim State Tax Refunds on Tax-Free Goods.</h1> The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, specifies that retail outlets located in the departure area of an international airport, beyond immigration counters, are entitled to claim a refund of state tax paid on inward supplies. This applies to tax-free goods supplied to outgoing international tourists, defined as non-residents in India staying for no more than six months for legitimate non-immigrant purposes. The conditions for this refund are outlined in rule 95A of the Nagaland GST Rules, 2017. This notification is effective from July 1, 2019.