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of <h1>Meghalaya GST Act: Retail Outlets at Airports Can Claim Tax Refund on Supplies to Outgoing International Tourists u/r 95A.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, specifies that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to claim a refund of central tax paid on inward supplies. This applies to tax-free goods supplied to outgoing international tourists, defined as non-residents in India staying for less than six months for non-immigrant purposes. The notification, effective from July 1, 2019, outlines conditions under rule 95A of the Meghalaya Goods and Service Tax Rules, 2017.
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