Yes, foreign tourists can shop tax-free in India and claim a refund on the Goods and Services Tax (GST) paid on goods intended for personal use. To qualify, you must be a foreign visitor staying for less than six months, purchasing from registered retailers, and taking the items with you when leaving the country.
India offers a vibrant and diverse shopping experience, and while general shopping includes GST (Goods and Services Tax), you can still enjoy duty-free shopping at international airports and shop smartly across the country.
It allows a tourist, one who is not normally resident in India and enters the country for a stay of not more than six months on non-immigrant reasons, to claim a refund of GST levied on goods purchased in India and thereafter exported out of the country.
The eligible individuals can get a refund after filing ITR. In addition, there is a defined claim refund process that can be done online for the benefit of swift processing.
You can claim a refund on the VAT return itself by completing Box 23 except in the case of appellate orders. In this case the tax department will issue a Form within 15 days of receipt of the appellate order. You have to confirm the claim on the same Form within 15 days of receipt of the Form.
Tourists buying goods from retailers who participate in the electronic Tourist Refund Scheme (eTRS) may claim a refund of the GST paid on purchases made in Singapore.
Foreign nationals visiting India on tourist visas can claim refunds of IGST paid on their purchases of goods in India. The eligibility criteria for such refunds of IGST are: The person claiming the refund must be an international tourist as per Section 15 of the IGST Act.
GST law also provides for grant of provisional refund of 90% of the total refund claim, in case the claim relates for refund arising on account of zero rated supplies. The provisional refund would be paid within 7 days after giving the acknowledgement.
Maximum marginal rate is the highest rate of tax at any income level. This means for those with incomes between Rs 2 crore and Rs 5 crore, 39% will be the highest applicable tax rate, and for those with incomes above Rs 5 crore, it will be 42.74% — the highest tax rate since 1992.
The Tourist Refund Scheme (TRS) allows you to claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) that you pay on certain goods purchased in Australia. The TRS located in T2 departures is after customs in the main tax and duty free store.
What kind of taxes do you pay as a tourist in India? As a tourist in India, you primarily encounter the GST on accommodations and services. GST rates for hotels vary based on room tariffs: 5% for rooms below ₹7,500 per night.
These are the top ten countries for VAT refunds, along with what to expect when shopping, completing paperwork, and claiming your tax back.
GST refund can be claimed by registered taxpayers as well as the unregistered taxpayers like international tourists can claim a tax refund while leaving the country.
If you're still curious or just want the facts straight, here's how GST works for foreign tourists in India right now: You pay GST directly on goods and services—hotels, restaurants, shopping, tours—the same as Indian nationals. No automatic GST exemption or upfront discount for foreigners.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid). In the month before the CRA makes a quarterly payment, you must be at least 19 years old.
In India, the 30% income tax rate generally applies to individuals earning above ₹24 Lakhs (under the old regime/default for some) or ₹15 Lakhs (under the new optional regime for FY 2025-26) and to firms (as a flat rate), while certain income types like lottery winnings, online gaming, and virtual digital assets (like crypto) are taxed at a flat 30% for everyone, regardless of total income.
How to get a VAT refund in 3 simple steps?
Requirements to make a claim
A VAT refund lets VAT-registered UK businesses reclaim VAT paid on eligible business expenses, usually at the standard 20% rate. You must be VAT registered (or eligible under the overseas VAT Refund Scheme) and have valid VAT invoices to make a successful claim.