Refund entitlement for airport retail outlets supplying tax free goods to outgoing international tourists, subject to rule 95A conditions. Specifies that retail outlets in the departure area of an international airport, beyond immigration counters, making tax free supply to an outgoing international tourist, are a class of persons entitled to claim refund of the applicable State tax paid on inward supply of such goods, subject to the conditions in rule 95A of the Delhi Goods and Services Tax Rules, 2017.