Specify 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, to claim refund of applicable state tax paid on inward supply of such goods.

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Full Text of the Document

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....r>Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-15/2019 Dated: Shimla-2 the 17th July, 2019 Notification No. 11/2019-State Tax (Rate) In exercise of the powers conferred by section 55 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to specify retail outlets es....