REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURISTCentral

Section 15 of The Integrated Goods and Services 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.

Summary

This section allows international tourists to get a refund of the integrated tax they paid on goods bought in India.
The refund is granted when the tourist leaves India and takes those purchased goods out of the country with them.
The refund process is subject to specific rules, conditions, and safeguards that are prescribed by the government.
For this section, a "tourist" is defined as someone who does not normally live in India.
To qualify as a tourist, the person must enter India for a stay of not more than six months for legitimate, non-immigrant purposes.

Practical examples

1On 15th December, 2025, Mr. John Doe, a citizen of the United States who is visiting India on a tourist visa for two months, buys an expensive silk carpet in Jaipur for 100,000 rupees plus tax. When leaving India via Delhi Airport on 10th January, 2026, he carries the carpet with him and claims a refund of the integrated tax under Section 15.

2On 22nd February, 2026, Ms. Sarah Jenkins, an Australian resident staying in India for a four-month yoga retreat, purchases gold jewellery in Chennai. At Mumbai Airport on her departure date, she presents her receipts and the jewellery to the customs officer to receive her tax refund.

FAQ

1. Who qualifies as a tourist under Section 15 to get a tax refund?

A tourist is a person who does not normally live in India, who enters the country for a stay of no more than six months for legitimate, non-immigrant purposes.

2. How long can a person stay in India to still be considered a tourist under this section?

The person must stay in India for a period of not more than six months.

Test yourself

Q1.Under Section 15 of The Integrated Goods and Services Tax Act, 2017, what can an international tourist get a refund for when leaving India?

Q2.Under Section 15 of The Integrated Goods and Services Tax Act, 2017, what is the maximum duration of stay in India allowed for a person to still be defined as a tourist?

Q3.Under Section 15 of The Integrated Goods and Services Tax Act, 2017, what must a tourist do with the goods they purchased to be eligible for the refund?

Q4.Under Section 15 of The Integrated Goods and Services Tax Act, 2017, can a person who is normally resident in India qualify for this tax refund on goods they buy before going on a short trip abroad?

Q5.Under Section 15 of The Integrated Goods and Services Tax Act, 2017, what must be the purpose of the stay in India for a person to be considered a tourist?

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