Tax refund entitlement for airport departure retail outlets supplying tax free goods to outgoing international tourists is specified under GST rules. Retail outlets in the departure area of an international airport beyond immigration that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of central tax paid on inward supplies of those goods, subject to the conditions prescribed under the applicable GST rules; outgoing international tourist is defined as a person not normally resident in India entering for a stay of not more than six months for legitimate non immigrant purposes.