GST leviable on Supply of Goods at Domestic Airport to transit passengers

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court) Facts : Petitioner seeks issuance of Writ directing the respondent UOI to exempt the petitioner from charging applicable taxes under the GST legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on input supplies and input services from the retail shop which the petitioner intends to set up at the Domestic Security hold area of the Nagpur Airport – It is the case of the Petitioner that lot of international passengers take their flights from the Nagpur ...