Panaji, 4th July, 2019 (Asadha 13, 1941) SERIES I No. 14 PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division ——
Notification
38/1/2017-Fin(R&C)(11/2019-Rate)
In exercise of the powers conferred by section 55 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby specifies retail outlets established in the depar ture 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 Goa 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 Governor
of Goa.
Sushama D. Kamat, Under Secretar y
Finance (R&C).
Porvorim, 3rd July, 2019.
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