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<h1>Rule 95A (2017-2022) Outlined Tax Refund Process for Airport Retailers Serving International Tourists.</h1> Rule 95A of the Central Goods and Services Tax Rules, 2017, which was inserted in 2019 and later omitted in 2022, outlined the process for retail outlets at international airport departure areas to claim tax refunds. These outlets could claim refunds on taxes paid for goods supplied to outgoing international tourists. The rule required the submission of refund claims through Form GST RFD-10B, along with self-certified invoice information. Refund eligibility depended on specific conditions, such as receiving goods from registered suppliers and supplying them to tourists against foreign exchange without charging tax.