Duty Free Shops at International Airport exempt from GST: HC

Sandeep Patil Vs Union of India and Others (Bombay High Court) The impugned show cause notices allege that the goods imported by the petitioner from outside India into the special warehouse would constitute import of goods under the proviso to section 7(2) of the IGST Act, and thereby, liability of payment of tax under the proviso to section 5 of IGST Act is alleged. It further alleges non-payment of SGST on the transactions of sale of goods effected to the international passengers going out of India. We find sufficient merit in the submissions of the petitioner that import of goods in terms ...