Duty Free Shops are exempt from IGST: Madras HC

Plus Max Duty Free (Madurai) Pvt. Ltd. Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court)

Introduction: The Madras High Court recently delivered a significant judgment in the case of Plus Max Duty Free (Madurai) Pvt. Ltd. vs Principal Chief Commissioner of GST & Central Excise. The court addressed the issue of Goods and Services Tax (GST) on amounts paid by the petitioner, who operates Duty Free Shops in various airports across the country.

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