No GST exemption on supply to Duty-Free Shops at International Airports in India

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.