Refund to airport retail outlets: eligibility and claim procedure for tax free supplies to departing tourists. Retail outlets beyond immigration counters at international airports could claim refund of tax paid on inward supplies when supplying goods tax free to outgoing international tourists, provided inward supplies were from registered persons against tax invoices, the supply to the tourist was against foreign exchange without charging tax, and the outlet's name and GSTIN appeared on the inward invoice; claims were filed in FORM GST RFD 10B monthly or quarterly with self certified invoices and purchase bills, and Rule 92 applied mutatis mutandis.