Tax-free retail refunds entitlement for departure-area airport outlets permits refund of union territory tax on inward supplies. Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supplies to outgoing international tourists are specified as entitled to claim refund of applicable union territory tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; 'outgoing international tourist' means a non-resident staying not more than six months for legitimate non-immigrant purposes.