The Delhi Government notified the GST refund to retail outlets in the departure area of international airports.
The Governor of the National Capital Territory of Delhi, on the recommendations of the Council, specified 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 of applicable state tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Delhi Goods and Services Tax Rules, 2017.
The expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
This notification shall come into force with effect retrospectively from the 1 July, 2019.
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