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of <h1>Andhra Pradesh Airport Shops Can Sell Tax-Free Goods to International Tourists u/s 55, Rule 95A.</h1> Retail outlets located in the departure area of an international airport in Andhra Pradesh, beyond immigration counters, are authorized to supply goods tax-free to outgoing international tourists. These tourists, defined as non-residents staying in India for less than six months for non-immigrant purposes, can claim a refund of the state tax paid on the inward supply of such goods. This entitlement is in accordance with Section 55 of the Andhra Pradesh Goods and Services Tax Act, 2017, and is subject to conditions outlined in rule 95A of the Andhra Pradesh GST Rules, 2017. The notification is effective from July 1, 2019.
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