According to Section 15 of Integrated Goods and Service Tax Act, 2017:

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.

  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.