Tax refund entitlement: airport departure retail outlets beyond immigration can claim state tax refund for supplies to outgoing international tourists. Retail outlets in the departure area of an international airport beyond immigration counters that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of state tax paid on inward supplies, subject to the refund conditions set out in the GST rules; an 'outgoing international tourist' is a person not normally resident in India who stays for not more than six months for legitimate non immigrant purposes.