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    <title>GST Refund for forign tourist</title>
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    <description>The document states that a formal methodology for GST refund for foreign tourists is not prescribed in current refund rules, leaving the statutory mechanism undefined; in practice refunds are typically processed at departure points such as airports and seaports, and the previously applicable rule and related circular have been removed, indicating administrative recognition without an operative rule-based procedure under the IGST refund framework.</description>
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      <description>The document states that a formal methodology for GST refund for foreign tourists is not prescribed in current refund rules, leaving the statutory mechanism undefined; in practice refunds are typically processed at departure points such as airports and seaports, and the previously applicable rule and related circular have been removed, indicating administrative recognition without an operative rule-based procedure under the IGST refund framework.</description>
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