Integrated Goods and Services Tax Act, 2017

Section 15 of IGST Act: Refund of Integrated Tax to International Tourists

Section 15 is the statutory provision for refund of integrated tax paid by an eligible international tourist on goods that the tourist takes out of India. The provision also defines who qualifies as a "tourist" for this purpose.

Updated: 27 September 2026

Current legal status Section 15 is contained in the IGST Act, but it was not among the provisions brought into force from 1 July 2017. The GST Council records state that the tourist-refund provision was to be brought into force from a later date. Accordingly, this page should not be read as stating that an ordinary international tourist can presently claim a Section 15 refund at an Indian airport merely on the strength of the section itself.

Section 15: statutory rule and plain-English meaning

Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India.

The section provides that integrated tax paid by a tourist leaving India on goods taken out of India by that tourist is to be refunded in the prescribed manner and subject to prescribed conditions and safeguards.

Its Explanation defines a tourist as a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

The section is therefore an enabling provision. It establishes the legal concept of a tourist refund, while leaving the detailed manner, conditions and safeguards to the prescribed framework. The official text can be checked on the India Code IGST Act page and the CBIC IGST Act page.

Who is a "tourist" for Section 15?

For this section, the statutory definition is narrower than the everyday meaning of tourist. The person must satisfy the elements stated in the Explanation to Section 15.

Not normally resident in IndiaThe person must not be normally resident in India.

Stay of not more than six monthsThe entry into India must be for a stay not exceeding six months.

Legitimate purposeThe stay must be for a legitimate purpose.

Non-immigrant purposeThe visit must be for a non-immigrant purpose.

What purchases does Section 15 contemplate?

The language of Section 15 is directed to a supply of goods where the goods are taken out of India by the tourist. The section does not create a corresponding tourist refund for services consumed in India. It also does not, by itself, set out a claim form, minimum purchase amount, airport counter procedure, time limit or documentary checklist; those matters depend on an operative prescribed mechanism.

This provision should also be distinguished from the ordinary GST refund provisions applying to exporters and other registered persons. Section 15 specifically addresses the international-tourist concept under Chapter VI of the IGST Act.

Is the Section 15 tourist GST refund currently operational?

The commencement history is crucial. India Code records the 2017 commencement notifications and shows that Section 15 was not included among the IGST Act provisions commenced on 22 June 2017 or 1 July 2017. GST Council material from the roll-out period expressly recorded the decision to bring Section 15, dealing with tourist refund, into force from a later date.

Practical point: The presence of Section 15 in the enacted IGST Act should not be confused with an operational general tourist-refund counter or claim procedure. Before advising a traveller to make a claim, the current commencement notification and prescribed procedure should be checked on official GST sources.

Rule 95A and the separate airport retail-outlet scheme

A separate mechanism was introduced in 2019 for certain retail outlets located in the departure area of international airports beyond immigration counters. Former Rule 95A of the CGST Rules dealt with refund of taxes paid by such retail outlets on inward supplies of indigenous goods that were supplied tax-free to outgoing international tourists against the prescribed conditions.

That mechanism is no longer a current rule. Notification No. 14/2022-Central Tax dated 5 July 2022 omitted Rule 95A retrospectively with effect from 1 July 2019. CBIC then issued Circular No. 176/08/2022-GST dated 6 July 2022 withdrawing, ab initio, Circular No. 106/25/2019-GST, which had dealt with the former Rule 95A framework. See the official CBIC GST circulars page.

Former Rule 95A should therefore not be presented as the current procedure for obtaining a tourist refund under Section 15.

Why Section 15 matters

Section 15 preserves a statutory framework under which India can operate a tax-refund scheme for qualifying international tourists when the provision is brought into force and the necessary procedure is prescribed. Its policy purpose is tied to goods purchased in India but physically taken out of the country by eligible visitors.

Official resources

For the current legal text and implementation position, use primary government sources: the Integrated Goods and Services Tax Act, 2017 on India Code, the IGST Act on CBIC GST, the CBIC GST Circulars, and the GST Council.

Related IGST Act provisions

Section 15 forms the sole provision in Chapter VI, "Refund of Integrated Tax to International Tourist." For the immediately preceding provision, see Section 14 - special provision for specified online supplies. The next provision is Section 16 - zero rated supply.