Refund of taxes on indigenous goods at airport retail outlets: eligible outlets may claim invoice based GST refunds for sales to outgoing tourists. Retail outlets beyond immigration counters at international airports that sell indigenous goods to outgoing international tourists for foreign exchange may claim refund of taxes paid on inward supplies of those goods, subject to registration with a valid GSTIN and prescribed location. Refunds are invoice based (not input service tax) and require maintenance of electronic records with an audit trail, passport and boarding pass verification, passenger declaration, and supporting returns and invoices filed in FORM GST RFD 10B, with manual processing, acknowledgement, validation and inter authority disbursal procedures.