The Finance Expenditure Department of Delhi on
25th March 2021 has notified that the 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, as class of persons who shall be entitled to claim
refund of applicable state tax paid on inward supply of such goods, subject to
the conditions specified in rule 95A of the Delhi Goods and Services Tax Rules,
2017.
The expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
