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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.... Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(11/2019-Rate) In exercise of the powers conferred by section 55 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby specifies retail outlets established in the departure area of an international airport, beyond the immigrati....