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<h1>Uttarakhand GST Act allows tax-free sales at international airports for outgoing tourists; refunds u/r 95A.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, allowing specified retail outlets in the departure area of international airports to make tax-free sales to outgoing international tourists. These outlets can claim a refund on the central tax paid for inward supplies of goods, as per the conditions in rule 95A of the Uttarakhand GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India staying for no more than six months for non-immigrant purposes. This notification is effective from July 1, 2019.