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

Airport retail outlets can claim refunds of taxes on indigenous goods sold tax-free to outgoing international tourists.

Retail outlets beyond immigration counters at international airports may claim refund of taxes paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible passengers against foreign exchange. Refunds are invoice-based, not input-service refunds, and require GST registration, electronic records with an audit trail, passenger identification and declaration, and submission of FORM GST RFD-10B with supporting GSTR-3B/GSTR-2A and invoices. Jurisdictional officers will validate returns, issue a single deficiency memo if needed, and sanction refunds by tax head with inter-authority disbursal procedures.