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    <title>Seeks to specify retail outlets established in the departure area of an international airport</title>
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    <description>Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as a class of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the conditions of rule 95A of the Tamil Nadu Goods and Services Tax Rules, 2017; &quot;outgoing international tourist&quot; 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 immigration counters making tax free supplies to outgoing international tourists are specified as a class of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the conditions of rule 95A of the Tamil Nadu Goods and Services Tax Rules, 2017; &quot;outgoing international tourist&quot; 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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