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GST on Concession Fees for Duty-Free Shops: Gujarat HC Verdict
Case Law Details
- Case Name
- Flemingo Dutyfree Shop Private Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Flemingo Dutyfree Shop Private Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)
GST on concession fee leviable from Duty Free Shops as subsequently refund can be claimed of ITC on account of zero-rated supplies making entire transaction revenue neutral
The Hon’ble Gujarat High Court in the case of Flemingo Dutyfree Shop (P.) Ltd. v. Union of India [R/Special Civil Application No. 7777 OF 2018 dated July 29, 2024] directed the Petitioner to pay the amount of tax relating to the Concession fee from duty free shops and claim refund thereafter. However, the larger question re...





