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    <title>Duty free sale to international tourists at airports are liable for refund for inward supplies</title>
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    <description>Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to outgoing international tourists, are specified as a class entitled to claim refund of the applicable central tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.</description>
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      <description>Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to outgoing international tourists, are specified as a class entitled to claim refund of the applicable central tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.</description>
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