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. Detailed Analysis: The petitioner sought a Writ of Declaration to declare that no GST is payable on the amounts paid under...