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Atal Nagar, the29thJune 2019

NOTIFICATION

No. I l/2019-State Tax(Rate)

No. F-10-25/2019/CTA/(60) - In exercise of the powers conferred by Section 55 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 ot20l7), the State 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 state tal( paid on inward supply of such goods, subject to the

conditions specified in rule 95A of the Chhattisgarh 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 lst day of July, 2019.

By order and in the name of the Governor of Chhattisgarh,

REENA BABASAHEB KANGALE, Secretary.

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