Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1095-F.T. Dated, Howrah, the 1st day of July, 2019 No. 11/2019-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to specify retail outlets established in the d....