Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, 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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....NIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 11/2019- State Tax (Rate) Imphal, the 1^st July, 2019 No. TAX/4(53)/GST-NOTN/2016:- In exercise of the powers conferred by section 55 of the  Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the State Government, on the recommendations of the Council, hereby specifies retail outlets established i....