The correct answer is: A. CGST and SGST/UTGST on supply of Goods and services.
CGST and SGST/UTGST are Central Goods and Services Tax and State Goods and Services Tax/Union Territory Goods and Services Tax, respectively. These are taxes levied on the supply of goods and services in India. Tourists can claim a refund of these taxes if they have purchased goods or services in India and are taking them out of the country.
IGST is Integrated Goods and Services Tax. It is a tax levied on inter-state supply of goods and services. Tourists cannot claim a refund of IGST as it is not a tax that is levied on them.
Tax paid on the supply of scotch to be taken out of India is not eligible for refund. This is because scotch is a product that is subject to excise duty, which is a different type of tax than GST. Excise duty is not refundable.
Therefore, the correct answer is A.