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<h1>Bihar GST Refund for Airport Retailers: State Tax Refunds for Goods Sold to International Tourists. Applies Per Section 55 & Rule 95A.</h1> The notification issued by the Commercial Tax Department of Bihar specifies that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to claim a refund of state tax paid on goods supplied to outgoing international tourists. This is in accordance with section 55 of the Bihar Goods and Services Tax Act, 2017. The term 'outgoing international tourist' refers to individuals not normally residing in India, visiting for up to six months for non-immigrant purposes. The notification is effective from July 1, 2019, and is subject to conditions outlined in rule 95A of the Bihar GST Rules, 2017.