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    <title>Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.</title>
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    <description>Refund of taxes is authorised for inward supplies of indigenous goods by airport retail outlets beyond immigration when supplied to departing international tourists against foreign exchange; the Tripura tax administration directs all subordinate officers to follow the Central GST clarification dated 29 June 2019 and implements the instruction under section 168 of the Tripura SGST Act, 2017 to ensure uniform processing of such refund claims.</description>
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