Refund of IGST paid to outbound tourist :
Since GST is consumption based tax, it is not payable if goods are consumed outside India. Hence, in many countries, there is a provision to refund taxes paid on goods which were purchased within that country.
The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India – section 15 of IGST Act.
“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 – explanation to section 15 of IGST Act.