Specifies Retail Outlets Established in the Departure Area of an International Airport, beyond the Immigration Counters, Making tax Free Supply of Goods.

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Full Text of the Document

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.... September, 2019 No. FTX.56/2017/474.- In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVII of 2017), the Governor of Assam, on the recommendations of the Council, hereby specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgo....