In re Cial Dutyfree And Retail Services Limited (GST AAR Kerala)
Summary: The applicant, a company operating duty-free shops inside Cochin International Airport, sought an advance ruling regarding the applicability of GST on various transactions related to its duty-free operations. The duty-free shops sell products such as alcohol, cigarettes, perfumes, confectionary, and cosmetics to international passengers arriving from or travelling to destinations outside India. The applicant raised four key questions: whether GST is payable on supplies received by the duty-free shop from taxable suppliers; whether GST applies to goods or services supplied by the airport operator and other suppliers; whether such supplies qualify as exports, allowing suppliers to issue invoices under LUT or claim refund of IGST; and whether the duty-free shop would be eligible for a refund if it were held liable to pay GST on inward supplies.
A personal hearing was scheduled for 02/04/2025 following a notice issued on 26/03/2025. However, before the hearing, the applicant requested withdrawal of the application through an email dated 31/03/2025, seeking cancellation of the advance ruling application filed earlier.
Considering the request, the Authority for Advance Ruling, Kerala, dismissed the application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA
