Tax refund entitlement for airport retail outlets supplying goods tax free to eligible outgoing international tourists under GST rules. Retail outlets in the departure area of an international airport beyond immigration counters are specified as entitled to claim refund of applicable state tax paid on inward supply where they make tax free supply to an outgoing international tourist, subject to compliance with rule 95A of the Himachal Pradesh Goods and Services Tax Rules, 2017; 'outgoing international tourist' is defined as a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes.