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Panaji, 4th July, 2019 (Asadha 13, 1941)

SERIES I No. 14

Reg. No. G-2/RNP/GOA/32/2018-20

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

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 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 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 Secretary

Finance (R&C).

Porvorim, 3rd July, 2019.

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