Only goods (not services) are eligible for a VAT refund.

Goods must be purchased from stores displaying the sign.

Goods are required to be taken out of Thailand by the traveler within 60 days from the date of purchase.     
The purchase date is counted as the first day.

Forbidden goods like explosives, firearms, or gemstones without settings are not eligible for a VAT refund.

All purchases are required to be inspected by the Customs officer at the international airport before check-in.

Luxury goods (jewelry, gold ornaments, watch, glasses, pen, mobile or smart phone, laptop, computer, handbag (excluding luggage)
or belt of which the value is 10,000 Baht or more per item and Carry-on goods which the value of 50,000 Baht or more per item