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Shop in Security Hold Area of Airport cannot be said to be located outside India
Case Law Details
- Case Name
- In re Rod Retail Private Limited (GST AAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Delhi, Advance Rulings
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In re Rod Retail Private Limited (GST AAAR Delhi)
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 CGST Act, 2017 “India” means the territory of India as referred to in article 1 of the Constitution of India, its Territorial Waters, Seabed and Sub-oil underlying such waters, Continental Shelf, Exclusive Economic Zone (EEZ) or any other maritime zone as referred to in the Te...
