Exporters' body FIEO on Friday urged the government to operationalise goods and services tax (GST) refunds for foreign tourists to promote tourism and retail exports. It said that Section 15 of the Integrated Goods and Services Tax (IGST) Act, 2017, provides for a GST refund mechanism for foreign tourists purchasing goods in India. Despite nearly nine years having elapsed since the introduction of GST, this important provision remains unimplemented, the Federation of Indian Export Organisations (FIEO) said.