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No GST exemption on supply to Duty-Free Shops at International Airports in India
Case Law Details
- Case Name
- M/s. Vasu Clothing Private Limited Vs Union of India and Others (Madhay Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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M/s. Vasu Clothing Private Limited Vs Union of India and Others (Madhay Pradesh High Court)
As per Section 2(5) of the Integrated Goods and Services Tax Act, 2017, “export of goods” with its grammatical variations and cognate expressions, means taking out of India to a place outside India. Further, as per Section 2(56) of Central Goods and Services Tax Act, 2017 “India” means the territory of India as referred to in Article 1 of the Constitution, its Territorial Waters, Seabed and Sub-oil underlying such waters, Continental Shelf, Exclusive Economic Zone (EEZ) or any...
