Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. (Notification No. 11/2019-State Tax Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT Notification No. 11/2019 — State Tax (Rate) No. F.3(82)/Fin.(Exp-IV)/2020-21/DS-IV/ — 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 Ist day of July, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, ant onan Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 1. Website. 12. Guard File. (Manoj Kumar) wea wear aa fecei UHR Ret & wRege vies oRee a fsorRai S omen ue, vaegns, feec Are vd darex Pract, 2017 & Pras osm) 4 fade wat @ oes wed gy, siarisfa vaee aoadt & at WS axgeil FH arate ong oe omy arr yar feu Ty UsT aX Ros eet : sa atta } vier 3} fey, afta sex ort art sierisfia wea" 8 er Wa and fre w: wes S oe salt aw & fay cee & fey ARG aM = | 2. ae afer 01 Yong, 2019 8 ary VAT | - aor (FATS GAR) AMA woReare, fees & years ufea, soxreaare uferarery, fecett | afea, fra fear, wsfta wort ers facet are, fect afearea, as feeci | YT, Woy HY, feeeh, Ae was, ang.th. wee, ag feet | ag feet | 7. afaRedt afta (fare), wefra wort ea fecct aan, fecch ufearera, ag fect | s. dan fers, usa dered fem, fad faa, wsia worl aa feeci aor, feceit uferarera, ag facet | Aor ufeset a Prot afera, 29, feeeh fae war, gear aferarery, feecit | 10. Ret afta S fate qraiftest, wea wow da fet aa, ech afrarcy, = 4. aa Use | (ATs BAR)