Tax-free retail outlets beyond immigration can claim State tax refunds for supplies to outgoing international tourists. Retail outlets established in the departure area of an international airport beyond immigration that make tax free supplies to departing foreign tourists are specified as entitled to claim refund of applicable State tax paid on inward supplies, subject to meeting the conditions in the GST refund rules. 'Outgoing international tourist' is defined as a person not normally resident in India entering for a stay not exceeding six months for legitimate non immigrant purposes.