Refund entitlement for tax-paid inward supplies by airport departure retail outlets serving outgoing international tourists, subject to prescribed conditions. Retail outlets in the departure area of an international airport, beyond immigration counters, that make tax free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions in rule 95A of the Meghalaya Goods and Service Tax Rules, 2017, under the authority of section 55 of the Meghalaya Goods and Services Tax Act, 2017.