Purchase made in india by foreigners and passing through customs

Tourist has been defined under section 2(27) as “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

IGST would be charged on such supplies as the same in the course of export. ......

Section 15 of the IGST Act provides for refund of IGST paid to an international tourist leaving India on goods being taken outside India, subject to such conditions and safeguards as may be prescribed.

(1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India.

(2) The refund under sub-section (1) shall be allowed only on such supply of goods that is procured from a registered taxable person who satisfies the conditions and complies with the requirement, including relating to issue of invoice in the prescribed manner