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of <h1>Goa Allows Tax-Free Shopping for International Tourists at Airport Retail Outlets u/r 95A of GST Rules.</h1> The Government of Goa has issued a notification under the Goa Goods and Services Tax Act, 2017, specifying that retail outlets located in the departure area of an international airport, beyond immigration counters, can make tax-free supplies to outgoing international tourists. These outlets are entitled to claim a refund of the applicable State Tax paid on the inward supply of such goods, as per rule 95A of the Goa GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India visiting for no more than six months for legitimate non-immigrant purposes. This notification is effective from July 1, 2019.
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