Advance Ruling on GST for Duty-Free Supplies Dismissed After Withdrawal

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-fr

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