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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 outgoing international tourists are specified as entitled to claim refund of State tax paid on inward supplies of such goods, subject to the conditions in rule 95A of the Chhattisgarh GST Rules, 2017; &quot;outgoing international tourist&quot; is defined as a person not normally resident in India staying not more than six months for legitimate non immigrant purposes.</description>
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