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    <title>Refund of Tax on Inward Supply of Indigenous Goods Supplied by Retail Outlets at International Airport Departure Area to Outgoing Foreign Tourists Against Foreign Exchange</title>
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    <description>Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.</description>
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      <description>Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.</description>
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