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    <title>Refund of IGST paid on supply of goods to outbound tourist</title>
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    <description>Refund of IGST is available where goods supplied to an outbound tourist are taken out of India and is subject to prescribed conditions and safeguards; it is allowed only for goods procured from a registered taxable person who satisfies conditions and complies with requirements, including issuance of an invoice in the prescribed manner.</description>
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