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    <title>Refund of integrated tax paid on supply of goods to tourist leaving India.</title>
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    <description>Refund of integrated tax is available where an international tourist takes supplied goods out of India; the integrated tax paid shall be refunded in the manner and subject to the conditions and safeguards prescribed. The term &quot;tourist&quot; means a person not normally resident in India who enters for a stay of not more than six months for legitimate non immigrant purposes.</description>
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      <description>Refund of integrated tax is available where an international tourist takes supplied goods out of India; the integrated tax paid shall be refunded in the manner and subject to the conditions and safeguards prescribed. The term &quot;tourist&quot; means a person not normally resident in India who enters for a stay of not more than six months for legitimate non immigrant purposes.</description>
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