Tax refund entitlement for airport departure retail outlets covers State Tax on inward supplies, subject to rule 95A compliance. Specifies airport departure retail outlets beyond immigration that make tax free supplies to an outgoing international tourist as entitled to claim refund of applicable State Tax paid on inward supplies, subject to compliance with the procedural and documentary requirements of rule 95A of the Goa Goods and Services Tax Rules, 2017; defines outgoing international tourist as a non resident visiting for up to six months for legitimate non immigrant purposes, effective 1 July 2019.