GST Leviable on ‘Duty Free’ shops at Delhi International Airport: AAR

In re M/s Rod Retail Private Limited (GST AAR Delhi)

It is held that the supply of goods to the International passengers going abroad by the applicant from their retail outlet situated in the Security Hold Area of the Terminal-3 of IGI Airport, New Delhi may be taking place beyond Customs Frontiers of India as defined under Section 2(4) of the IGST Act, 2017. However, the said outlet is not outside India, as claimed by the applicant bu

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