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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-Integrated Tax (Rate)
New Delhi, the 29
th
June, 2019

G.S.R (E ).-In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, and on the recommendations of the
Council, hereby exempts any supply of goods by a retail outlet established in the departure area
of an international airport, beyond the immigration counters, to an outgoing international
tourist, from the whole of the integrated tax leviable thereon under section 5 of the Integrated
Goods and Services Tax Act, 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. The notification shall come into force with effect from the 1
st
day of July, 2019.
[F. No. 354/90/2019-TRU]


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