Notification No. 1/2019-Compensation Cess (Rate) [N10-H85]
As at 6 September 2026. In force from 1 July 2019.
In exercise of the powers conferred by sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts 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 the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services tax (Compensation to States) Act.
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. The notification shall come into force with effect from the 1st day of July, 2019.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017. Vires claimed, unresolved.
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Not held (1)
"sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017"