TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Puducherry GST Act: Airport Retail Outlets Can Supply Tax-Free Goods to Outgoing International Tourists, Rule 95A Applies.</h1> The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, specifying that retail outlets located in the departure area of an international airport, beyond immigration counters, are authorized to supply goods tax-free to outgoing international tourists. These outlets can claim a refund of the applicable Central Tax paid on the inward supply of such goods, subject to conditions in rule 95A of the Puducherry GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India staying for no more than six months for legitimate non-immigrant purposes. This notification is effective from July 1, 2019.
TaxTMI 
TaxTMI 
