GST on Concession Fees for Duty-Free Shops: Gujarat HC Verdict

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...