Tax refund entitlement for airport duty free retailers limited by rule 95A and definition of outgoing international tourist. Retail outlets in the departure area of an international airport beyond immigration counters that make tax free supplies to an outgoing international tourist are specified as entitled to claim refund of central tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; an outgoing international tourist is defined as a non resident entering for a stay not exceeding six months for legitimate non immigrant purposes.