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of <h1>Tourists Can Claim Refund on Integrated Tax for Goods Taken Out of India Under IGST Act 2017</h1> The Integrated Goods and Services Tax Act, 2017, provides for the refund of integrated tax paid by tourists on goods purchased and taken out of India. This refund is subject to prescribed conditions and safeguards. A 'tourist' is defined as an individual not ordinarily residing in India, visiting for legitimate non-immigrant purposes for a period not exceeding six months.
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