The Integrated Goods and Services Tax Act, 2017
Refund of Integrated Tax to International Tourist
15. Refund of integrated tax paid on supply of goods to tourist leaving India.-
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed.
Explanation.-For the purposes of this section, the term "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.