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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE GAZETTE
OF INDIA, EXTRAORDINARY ]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11 /2019 – Central Tax (Rate)

New Delhi, the 29
th
June, 2019

G.S.R......(E).— In exercise of the powers conferred by section 55 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) , the Central Government, 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 outgoing
international tourist, as class of persons who shall be entitled to claim refund of applicable
central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A
of the Central Goods and Services Tax Rules, 2017.
Explanation. - For the purposes of this notification, 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.
2. This notification shall come into force with effect from the 1st day of July, 2019.

[F. No. 354/90/2019-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 11 2019 central tax rate | iKargos