In exercise of the powers conferred by section 55 of the Delhi Goods and Services Tax Act,

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रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA

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एस.जी.-डी.एल.-अ.-26032021-226158

SG-DL-E-26032021-226158

असाधारण

EXTRAORDINARY

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

सं. ¹⁰⁰] दिल्ली, बृहस्पतिवार, मार्च ²⁵, ²⁰²¹/चैत्र ⁴, ¹⁹⁴³ [रा.रा.रा.क्षे.दि. सं. ³⁷⁶

No. 100] DELHI, THURSDAY, MARCH 25, 2021/CHAITRA 4, 1943 [N. C. T. D. No. 376

भाग IV PART IV

राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

वित्त (व्यय-IV) विभाग

अधिसूचना

दिल्ली, 25 मार्च, 2021

संख्या 11/2019-राज्य कर (दर)

1830 DG/2021 (1) 2 DELHI GAZETTE : EXTRAORDINARY PART IV] स्पष्टीकरण: इस अधिसूचना के उद्देश्य के लिए, अभिव्यक्ति "बाहर जाने वाले अंतर्राष्ट्रीय पर्यटक" से अभिप्राय ऐसे व्यक्तियों से है जो कि भारत के सामान्य निवासी नहीं है, जो भारत में वैध और अस्थायी रूप से न बसने के लिए छःमहीने से अनधिक अवधि तक के लिए ठहरने के लिए भारत आते हैं ।

2. यह अधिसूचना 01 जुलाई, 2019 से लागू होगी ।

राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल

के आदेश से तथा उनके नाम पर,

मनोज कु मार, उप-सचिव-IV(वित्त) FINANCE (EXPENDITURE-IV) DEPARTMENT

NOTIFICATION

Delhi, the 25th March, 2021

No. 11/2019– State Tax (Rate)

No. F.3(82)/Fin.(Exp-IV)/2020-21/DS-IV/292.— In exercise of the powers conferred by section 55 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Delhi 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 1st day of July, 2019.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi,

MANOJ KUMAR, Dy. Secy. IV (Finance) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.