Seeks to specify retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund under the HGST Act, 2017. - 70/GST-2 - Haryana SGST
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Tax refund entitlement for duty-free airport retailers enabling state tax refund on inward supplies to eligible departing tourists. Specifies retail outlets in the departure area of an international airport, beyond immigration counters, making tax-free supplies to an outgoing international tourist as a class entitled to claim refund of applicable state tax paid on inward supplies, subject to conditions in rule 95A of the Haryana GST Rules, 2017. Defines 'outgoing international tourist' as a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes and notifies the specification effective from the first day of July, 2019.
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Provisions expressly mentioned in the judgment/order text.
Tax refund entitlement for duty-free airport retailers enabling state tax refund on inward supplies to eligible departing tourists.
Specifies retail outlets in the departure area of an international airport, beyond immigration counters, making tax-free supplies to an outgoing international tourist as a class entitled to claim refund of applicable state tax paid on inward supplies, subject to conditions in rule 95A of the Haryana GST Rules, 2017. Defines "outgoing international tourist" as a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes and notifies the specification effective from the first day of July, 2019.
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