Tax refund entitlement for airport departure retail outlets permits state-tax refund when supplying tax-free goods to outgoing international tourists. 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 state tax paid on inward supply of such goods, subject to the conditions and procedural requirements prescribed under the GST rules; 'outgoing international tourist' is defined as a non-resident entering India for up to six months for legitimate non-immigrant purposes.