What the scheme does
TRS concerns tourists seeking a refund of GST paid on purchases. ICA’s page introduces the scheme and directs detailed eligibility/procedure questions to the linked Customs guidance.
Keep the tasks separate
A GST refund is different from visa issuance, immigration clearance or goods-import relief. Keep purchase records and use the current official scheme procedure; a tourist visit alone does not establish that every purchase qualifies.
Official ICA source
Written independently from ICA’s English original. The linked source supplies the complete document and subsequent updates.