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    <title>Specify 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 departure area of an international airport beyond immigration that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of central tax paid on inward supplies of those goods, subject to the conditions prescribed under the applicable GST rules; outgoing international tourist is defined as a person not normally resident in India entering 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 that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of central tax paid on inward supplies of those goods, subject to the conditions prescribed under the applicable GST rules; outgoing international tourist is defined as a person not normally resident in India entering for a stay of not more than six months for legitimate non immigrant purposes.</description>
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