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    <title>Refund mechanism for outgoing international tourist</title>
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    <description>Retail outlets in the departure area of an international airport beyond immigration making tax free supplies to an outgoing international tourist are specified as a class entitled to claim refund of State tax paid on inward supplies, subject to the conditions in the relevant GST rules; an outgoing international tourist is defined as a person not normally resident in India who stays for not more than six months for legitimate non immigrant purposes.</description>
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