CBIC exempts supplies by retail outlet at international airport to outgoing tourist

Government issues notification exempting any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from IGST/CGST/UTGST & Compensation Cess; Specifies that retail outlets, making tax free supply of goods to an outgoing international tourist, shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditi...