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    <title>Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist.</title>
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    <description>Retail outlets in the international departure area beyond immigration are specified as entitled to claim refund of state tax paid on inward supplies when they make tax free supplies to outgoing international tourists, subject to the conditions of rule 95A of the GST Rules; &quot;outgoing international tourist&quot; means a non resident visiting for legitimate non immigrant purposes for up to six months.</description>
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      <description>Retail outlets in the international departure area beyond immigration are specified as entitled to claim refund of state tax paid on inward supplies when they make tax free supplies to outgoing international tourists, subject to the conditions of rule 95A of the GST Rules; &quot;outgoing international tourist&quot; means a non resident visiting for legitimate non immigrant purposes for up to six months.</description>
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