Retail airport shops can claim refunds of tax paid on indigenous goods sold tax-free to departing foreign tourists. Retail outlets beyond immigration at international airports may claim invoice-based refunds of State tax paid on inward supplies of indigenous goods subsequently supplied tax-free to eligible departing international tourists. Eligibility requires GST registration and maintenance of electronic records with an audit trail, passport/boarding-pass capture, passenger declaration and an invoice evidencing no tax charged. Claims are filed monthly or quarterly in FORM GST RFD-10B with supporting GSTR-3B, GSTR-2A and specified undertakings; officers must acknowledge or issue a single deficiency memo within 15 days and coordinate State and Central authority disbursements.