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of <h1>Arunachal Pradesh Allows Duty-Free Shopping for Outbound Tourists at Airports u/r 95A; Refunds Available.</h1> The Government of Arunachal Pradesh has issued a notification specifying that retail outlets located in the departure area of an international airport, beyond immigration counters, are authorized to make tax-free supplies to outgoing international tourists. These outlets can claim a refund of the state tax paid on the inward supply of such goods, in accordance with the conditions outlined in rule 95A of the Arunachal Pradesh Goods and Services Tax Rules, 2017. The notification defines an outgoing international tourist as a non-resident of India visiting for no more than six months for legitimate non-immigrant purposes. This notification is effective from July 1, 2019.
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