Notification No. 11/2019- State Tax (Rate)

a — _ = 7 —_—_- ———=-_ fy rO RE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) i GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI it FINANCE (EXPENDITURE-IV) DEPARTMENT A No. F.3 (82¥Fin (Exp-1V /2020-21/DS-IV/ 8 £2 Dated: ASS ILE! Notification No. 11/2019 — State Tax (Rate) No F.3(82)Fin.(Exp-1V)/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 B9 the National Capital Territory of Delhi, on the recommendations of the Council, hereby pecifies 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 Jax Rules, 2017. Fxplanation - For the purposes of this notification, the expression “outgoing international (ourist” 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. Z, This notification shall come into force with effect from the lst day of July, 2019. a By order and in the name of the | Lt. Governor of the National Capital Territory of Delhi, : > \>X w 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 wt 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 Mc Win Meena, Gory | Inchouge ut 20 deo wb food on Webak aco Pawty Ras The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate. New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, J.P. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. Website. 12. Guard File. (Manoj Kumar) (ec arora oremereor & ry are # eer) TS We as Re eae facet | 11. Ge arse | oy eure (AATST BAR)