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of <h1>Assam GST Act: Duty-Free Shopping for International Tourists at Airport Outlets Beyond Immigration.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, specifies 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 goods supplied, as per conditions in rule 95A of the Assam 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.
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