[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE GAZETTE OFINDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11 /2019-Integrated Tax (Rate)
New Delhi, the 29th June, 2019
G.S.R (E ).-In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, and on the recommendations of theCouncil, hereby exempts any supply of goods by a retail outlet established in the departure areaof 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 IntegratedGoods and Services Tax Act, 2017.
Explanation. – For the purposes of this notification, the expression “outgoing internationaltourist” shall mean a person not normally resident in India, who enters India for a stay of notmore than six months for legitimate non-immigrant purposes.
2. The notification shall come into force with effect from the 1st day of July, 2019.
[F. No. 354/90/2019-TRU]
Under Secretary to the Government of India