Tax-free retail outlets at international departures entitled to claim refund of central tax on inward supplies. Specifies that retail outlets in the departure area of an international airport, beyond immigration counters, making tax free supplies to an outgoing international tourist are entitled to claim refund of applicable Central Tax paid on inward supplies, subject to the conditions in rule 95A of the Puducherry Goods and Services Tax Rules, 2017; defines outgoing international tourist as a person not normally resident in India whose stay does not exceed six months for legitimate non immigrant purposes and states the notification has effect from 1 July 2019.