# 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.
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All sections
11
Place of supply of goods imported into, or exported from India12
Place of supply of services where location of supplier and recipient is in India13
Place of supply of services where location of supplier or location of recipient is outside India14
Special provision for payment of tax by a supplier of online information and database access or retrieval services16
Zero rated supply17
Apportionment of tax and settlement of funds17A
Transfer of certain amounts
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