Tax refund entitlement for airport departure retail outlets supplying goods tax free to outgoing international tourists, subject to prescribed conditions. Entitles retail outlets in the departure area of an international airport beyond immigration counters, making tax free supplies to outgoing international tourists, to claim refund of applicable State tax paid on inward supplies, subject to conditions in rule 95A of the Arunachal Pradesh 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.