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<h1>International Tourists Eligible for IGST Refund on Goods Taken Out of India Under Section 15, IGST Act 2017</h1> Under Section 15 of the IGST Act 2017, international tourists leaving India can receive a refund of the integrated tax on goods taken out of the country, subject to prescribed conditions. A 'tourist' is defined as a non-resident in India staying for no more than six months for non-immigrant purposes. Rule 95A, which facilitated tax-free supplies to tourists at international airport retail outlets, was omitted effective July 1, 2019. Notifications and circulars related to tax refunds for retail outlets supplying to tourists have been issued and subsequently withdrawn, impacting the refund process.