William a US citizen comes to India on 16th Nov, 2020 on tourist visa, and returning to USA after five months on 15th April, 2021. He purchased some goods in India on which he had paid IGST and plan to carry such goods a

Yes, Mr. William is eligible to claim refund of IGST paid by him under section 15 of Integrated Goods and Services Tax Act, 2017 as summarised below: 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 purpose of this section, the term "tourist" means a person not normally resident in India, who enters India for stay of not more than six months for legitimate non immigration purposes. All outbound tourist carrying goods on which IGST has been paid are entitled to claim refund at the point-of-exit. Integrated tax is eligible for refund. Person seeking such refund must be a tourist who has entered India for genuine non-migrant purposes. As per Section 15 of Integrated Goods and Services Tax Act, 2017 Tourist will be eligible for the refund but the procedure and the rules are not yet notified.