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, specified as class of persons who shall be entitled 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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....GST<br>Andhra Pradesh SGST<br>REVENUE DEPARTMENT (COMMERCIAL TAXES-II) 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, SPECIFIED AS CLASS OF PERSONS WHO SHALL BE ENTITLED TO CLAIM REFUND OF APPLICABLE STATE TAX PAID ON INWARD SUPPLY OF SUCH GOODS. [G.O.Ms.No. 359,....