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<h1>Mizoram GST Act: Tax-Free Retail Outlets at Airports Can Claim State Tax Refund for International Tourists, per Rule 95A.</h1> The Government of Mizoram has issued a notification under the Mizoram Goods and Services Tax Act, 2017, specifying that retail outlets located in the departure area of international airports, beyond immigration counters, are entitled to claim a refund of state tax on goods supplied tax-free to outgoing international tourists. This entitlement is subject to conditions outlined in rule 95A of the Mizoram GST Rules, 2017. An 'outgoing international tourist' is defined as a non-resident of India visiting for up to six months for non-immigrant purposes. The notification is effective from July 1, 2019.