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.

Refund of taxes on airport retail sales enables retail outlets to claim tax refund for supplies to eligible outgoing tourists.

Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures.