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    <title>Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.</title>
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    <description>Exempts from integrated tax any supply of goods by a retail outlet located in the departure area of an international airport beyond immigration counters to an outgoing international tourist, removing the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act. &quot;Outgoing international tourist&quot; is defined as a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes. The notification specifies its territorial and transactional scope and states its commencement date.</description>
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