Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange

Tax refund for duty paid airport retail outlets enables reimbursement of taxes on inward goods sold tax free to departing international tourists.

Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible.