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    <title>Seeks to specify retail outlets established in the departure area of an international airport</title>
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    <description>Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to conditions in rule 95A of the Nagaland GST Rules; &quot;outgoing international tourist&quot; means a non-resident visiting India for up to six months for legitimate non-immigrant purposes and the notification takes effect as prescribed.</description>
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      <description>Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to conditions in rule 95A of the Nagaland GST Rules; &quot;outgoing international tourist&quot; means a non-resident visiting India for up to six months for legitimate non-immigrant purposes and the notification takes effect as prescribed.</description>
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