Chapter VI - Refund of integrated tax to international tourist
Section 15
Section 15: Refund of IGST to tourists leaving India
Section 15 says integrated tax paid by a tourist leaving India on goods taken out of India by him is to be refunded in the manner, and subject to the conditions and safeguards, that may be prescribed. 'Tourist' means a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes.
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Need advice on Section 15?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Commencement status: Section 15 was not among the sections brought into force by Notification No. 1/2017-Integrated Tax (22 June 2017) or Notification No. 3/2017-Integrated Tax (1 July 2017). On 11 October 2026 we found no later notification bringing it into force in CBIC's integrated tax notification index, and no rules prescribing a refund manner.
This page explains what the provision says. It should not be read as confirming that a tourist refund scheme is in operation.
Key takeaways
Refund to departing tourists
The provision covers IGST paid by a tourist leaving India on any supply of goods that he takes out of India.
Statutory meaning of tourist
A person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Depends on commencement and rules
Refund is 'in such manner and subject to such conditions and safeguards as may be prescribed'. The section was not included in the two 2017 commencement notifications, and we did not locate prescribed rules.
What the section provides
Section 15 forms Chapter VI of the IGST Act, titled 'Refund of integrated tax to international tourist'. It applies to goods, not services, and only to goods taken out of India by the tourist.
The Explanation sets out three elements of the tourist definition: not normally resident in India, a stay of not more than six months, and legitimate non-immigrant purposes.
Commencement check
Section 1(3) lets different provisions come into force on different dates. The two 2017 commencement notifications list sections 1, 2, 3, 14, 20 and 22 (from 22 June 2017) and sections 4 to 13, 16 to 19, 21 and 23 to 25 (from 1 July 2017). Section 15 is not in either list.
Before advising a traveller or retailer, check the Gazette and CBIC for any later commencement notification and for rules prescribing the refund procedure.
Practical checklist
Do
- Check for a commencement notification and prescribed rules before telling anyone a refund can be claimed under Section 15.
- Keep the statutory tourist definition separate from immigration or visa categories when analysing eligibility.
Avoid
- Do not tell customers that IGST will be refunded at departure on the strength of Section 15 alone.
Frequently asked questions
Can a foreign tourist claim back IGST on purchases today?
Section 15 provides for it, but it was not included in the 2017 commencement notifications, and we did not locate a later commencement notification or refund rules. Do not rely on it without fresh confirmation from official sources.
Does Section 15 cover services?
No. It refers to integrated tax paid on any supply of goods taken out of India by the tourist.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026