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<h1>Odisha GST Rule 95A: Tax Refunds for Airport Retailers on Supplies to International Tourists Beyond Immigration Counters.</h1> The notification issued by the Finance Department on July 1, 2019, under the Odisha 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 of goods. This applies to tax-free supplies made to outgoing international tourists, defined as non-residents in India staying for no more than six months for legitimate non-immigrant purposes. The entitlement is subject to conditions outlined in rule 95A of the Odisha GST Rules, 2017.