Section 15 would let a foreign tourist leaving India claim back the IGST paid on goods carried out of the country — the "tax-free shopping" familiar from other countries. It has not been brought into force, and no refund scheme operates.
Key points
- Section 15 of the IGST Act, 2017 provides for refund of IGST paid by a tourist leaving India on goods taken out of India, in a manner to be prescribed.
- A "tourist" is a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
- Section 15 was left out of the 2017 commencement notifications and has not been brought into force; no tourist refund scheme is in operation.
- Supplies to such tourists are excluded from intra-State supply by section 8(1)(iii), so IGST rather than CGST and SGST is charged on them.
The provisions
15Refund of IGST to tourists
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can foreign tourists get a GST refund on purchases in India?
- Not at present. Section 15 of the IGST Act provides for it, but the section has not been brought into force and no refund scheme has been prescribed.
- Who is a tourist for section 15 of the IGST Act?
- A person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The design is a familiar one: the shop charges IGST, the tourist carries the goods out, and the tax is refunded at departure. Section 8(1)(iii) prepares the ground by treating supplies to such tourists as never intra-State, so the tax charged is always IGST, refundable under this section.
But section 15 was not among the provisions brought into force on 22.06.2017 or 01.07.2017 (Notifications 1/2017 and 3/2017-Integrated Tax), and no manner, conditions or safeguards have been prescribed. Until both happen, there is no refund to claim.