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of <h1>Omitted rule once let airport duty-free shops claim GST refunds on inward supplies for tax-free sales to tourists</h1> A provision allowed retail outlets located in the departure area of an international airport beyond immigration to claim refund of GST paid on inward supplies when they made tax-free sales to outgoing international tourists; claims were to be filed monthly or quarterly in FORM GST RFD-10B with self-certified invoice compilations and purchase invoices. Refund eligibility required inward supplies from a registered person against a tax invoice, tax-free supply to the outgoing tourist against foreign exchange, and the retail outlet's name and GSTIN on the inward invoice, with other specified conditions and sanction/payment procedures governed mutatis mutandis by the rule dealing with refunds; the provision was later omitted.
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