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of <h1>Madhya Pradesh Allows Tax-Free Shopping for International Tourists at Airports u/s 55 of GST Act 2017.</h1> The Madhya Pradesh State Government, under section 55 of the Madhya Pradesh Goods and Services Tax Act, 2017, specifies that retail outlets in the departure area of international airports, beyond immigration counters, can supply goods tax-free to outgoing international tourists. These outlets are entitled to claim a refund of state tax paid on these goods, following the conditions in rule 95A of the Madhya Pradesh GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India staying for up to six months for non-immigrant purposes. This notification is effective from July 1, 2019.
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