Uttar Pradesh Allows Tax-Free Shopping for International Tourists at Airport Retail Outlets Under GST Rule 95A.
The Governor of Uttar Pradesh has issued a notification under the Uttar Pradesh Goods and Services Tax Act, 2017, allowing retail outlets in international airport departure areas to provide tax-free goods to outgoing international tourists. These tourists, defined as non-residents staying in India for no more than six months for legitimate non-immigrant purposes, can claim a refund of the state tax paid on such goods. This policy, effective from July 1, 2019, is governed by specific conditions outlined in rule 95A of the Uttar Pradesh Goods and Services Tax Rules, 2017.
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