{"id":216318,"date":"2019-07-01T20:00:47","date_gmt":"2019-07-01T14:30:47","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=216318"},"modified":"2019-07-01T18:00:03","modified_gmt":"2019-07-01T12:30:03","slug":"integrated-tax-exemption-on-supply-of-goods-by-a-retail-outlet-established-in-departure-area-of-international-airport-to-an-outgoing-international-tourist","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/01\/integrated-tax-exemption-on-supply-of-goods-by-a-retail-outlet-established-in-departure-area-of-international-airport-to-an-outgoing-international-tourist\/","title":{"rendered":"Supply of goods by retail outlets in departure area at international airport&#8217;s to an outgoing international tourist &#8212; Exempted from IGST"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R (E ).-<\/strong>In exercise of the powers conferred by sub-section (1) of Section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the <span style=\"color: #008000;\"><strong>Central Government, on being satisfied that it is necessary in the public interest so to do, and on the recommendations of the Council, hereby exempts any supply of goods by a retail outlet established in the departure area <\/strong><\/span><span style=\"color: #008000;\"><strong>of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the integrated tax leviable thereon under Section 5 of the Integrated Goods and Services Tax Act, 2017.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Explanation. &#8211;<\/strong> For the purposes of this notification, the expression \u201coutgoing international tourist\u201d 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.<\/p>\n<p style=\"text-align: justify;\">2. The notification shall come into force with effect from the 1st day of July, 2019.<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R (E ).-In exercise of the powers conferred by sub-section (1) of Section 6 of the Integrated Goods and Services Tax Act, <\/p>\n","protected":false},"author":8808,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[36380,6241,36378,36379,31241],"class_list":["post-216318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-departure-area","tag-gst","tag-outgoing-international-tourist","tag-retail-outlet","tag-tax-exemption"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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The Ordinance has extended the provisions of the Integrated\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/216318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=216318"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/216318\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=216318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=216318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=216318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}