Section 95A(5) in The Central Goods and Services Tax Rules, 2017
(5)The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.Explanation. - For the purposes of this rule, the expression "outgoing international tourist" shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.]
