Tax refund for airport retail supplies to departing foreign tourists enabled, with central circular guiding compliance and processing. Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.