Tax refund entitlement for airport departure retail outlets allows refund of State Tax on goods supplied to outgoing tourists. 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 State Tax paid on the inward supply of such goods, subject to the conditions in rule 95A of the Maharashtra Goods and Services Tax Rules, 2017; outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non immigrant purposes.