Yes, foreign tourists can technically get a refund of the Goods and Services Tax (GST) paid on goods taken out of India, though the system is not yet fully implemented or widely available at all airports. Eligible tourists must be visiting for less than six months and claim refunds upon departure.
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.
Who is eligible to claim a tax refund in India? Non-Indian citizens holding a valid international passport, visiting India on a tourist visa or under social visit status, and departing from designated international airports are eligible to apply for a tax refund on qualifying purchases.
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.
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.
As per Section 87A of the Income Tax Act, if the total income of an individual does not exceed a certain threshold (currently Rs. 5 lakh), they are eligible for a rebate of up to Rs. 12,500. Section 80C: Under Section 80C, individuals can claim a rebate on investments made in specified financial instruments.
The Australian Government's Tourist Refund Scheme (TRS) allows international travellers to claim a refund on the Goods and Services Tax (GST) and Wine Equalisation Tax (WET). The government pays this on eligible purchases you make in Australia and take offshore when you meet certain conditions.
India has no unified "tourist tax," but levies GST (Goods and Services Tax) on accommodations (0-18%), TCS (Tax Collected at Source) on foreign tour packages (5-20%), and higher monument entry fees for foreigners than for Indian nationals.
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.
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.
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.
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 paid more through the year than you owe in tax, you may get money back. Even if you didn't pay tax, you may still get a refund if you qualify for a refundable credit. To get your refund, you must file a return. You have 3 years to claim a tax refund.
1. How can I claim refund of excess amount available in Electronic Cash ledger?
5 Legal & Smart Ways to Avoid Paying 20% TCS on Foreign Remittances in 2025
Claiming a GST refund at airport
After filling out the claim, you will receive an auto-generated QR code. You still need to present your goods, passport, boarding pass, original tax invoices, and the QR code to the TRS Facility. So make sure you have everything with you in your carry-on luggage.
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.
How to avoid paying higher-rate tax
What are the eligibility criteria to file ITR? As per the Income Tax Act of 1961, any individual under 60 years of age and earns a total income of Rs. 2.5 lakh or more in a financial year must file ITR.
Rebate is a tax reduction available to resident individuals when they earn income within 10% tax slab. Under the new regime, a rebate of Rs.60,000 is allowed for an income up to Rs. 12 lakhs. Under the old regime, a rebate of Rs. 12,500 is allowed for an income up to Rs. 5 lakhs.