To 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.

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..... PARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 4th July 2019 NOTIFICATION Notification No. 11/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX, ACT 2017. No. GST-1019/C.R.76/Taxation-1.- In exercise of the powers conferred by section 55 of the Maharashtra Goods and Services Tax Act, 2 .....

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