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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 international airport departure area beyond immigration making tax free supplies to an outgoing international tourist are designated as entitled to claim refund of applicable State tax on inward supplies, subject to compliance with rule 95A of the Odisha GST Rules; &quot;outgoing international tourist&quot; is defined as a non resident visiting India for up to six months for legitimate non immigrant purposes, and the specification is effective from 1 July 2019.</description>
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      <description>Retail outlets in the international airport departure area beyond immigration making tax free supplies to an outgoing international tourist are designated as entitled to claim refund of applicable State tax on inward supplies, subject to compliance with rule 95A of the Odisha GST Rules; &quot;outgoing international tourist&quot; is defined as a non resident visiting India for up to six months for legitimate non immigrant purposes, and the specification is effective from 1 July 2019.</description>
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