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.

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Full Text of the Document

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....FICATION (11/2019) No. FD 48 CSL 2017, Bengaluru, dated: 03.07.2019 In exercise of the powers conferred by section 55 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendation of the Council, hereby specifies retail outlets established in the departure area of an International Airport, beyond the immigration counters, making ....