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Case Law Details

Case Name : Flemingo Dutyfree Shop Private Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)
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Flemingo Dutyfree Shop Private Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)

GST on concession fee leviable from Duty Free Shops as subsequently refund can be claimed of ITC on account of zero-rated supplies making entire transaction revenue neutral

The Hon’ble Gujarat High Court in the case of Flemingo Dutyfree Shop (P.) Ltd. v. Union of India [R/Special Civil Application No. 7777 OF 2018 dated July 29, 2024] directed the Petitioner to pay the amount of tax relating to the Concession fee from duty free shop

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