Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods. - S.O. No. 64. - 11/2019-State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ---------- Notification 21st August, 2019 Notification No. 11/2019-State Tax (Rate) S.O. No. 64. Dated 21st August, 2019 -- In exercise of the powers conferred by section 55 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, 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 State tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Jharkhand 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 be deemed to be effective from 01st July, 2019. [File.No Va Kar/GST/03/2019] By the order of the Governor of Jharkhand (Prashant Kumar) Secretary-cum-Commissioner