Duty-Free Shops shall be deemed to be beyond Customs Frontiers of India: Bombay HC

A-1 Cuisines Private Limited Vs Union of India (Bombay High Court)

Bombay High Court dismissed the petition filed by A1 Cuisines Private Limited seeking a writ of mandamus to exempt their proposed retail shop at Nagpur Airport’s Domestic Security Hold Area from GST on sales to international passengers. The petitioner argued that similar sales at duty-free shops in international airports are exempt from GST and customs duties, and their store should receive the same benefit. They also sought the right to claim refunds on input tax paid. The petitioner relied on previous judgments,

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