Duty-free airport retail outlets may claim tax refund on inward supplies for outgoing international tourists. Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to outgoing international tourists, are specified as a class entitled to claim refund of the applicable central tax paid on inward supply of such goods, subject to rule 95A conditions. An 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.