Tax-free retail outlets entitled to IGST refund for goods sold to outgoing international tourists, subject to prescribed conditions. Specifies retail outlets in the international airport departure area beyond immigration that supply goods tax free to outgoing international tourists as entitled to claim refund of applicable integrated tax paid on inward supply of those goods, subject to the conditions in the Central Goods and Services Tax Rules and the prescribed procedural and documentary requirements. 'Outgoing international tourist' is defined as a person not normally resident in India entering for a short non immigrant stay.