In respect of interim relief, learned Counsel for the petitioner has submitted that the duty free shops at international airports in India are located beyond the customs frontier of India and any transaction that takes place in a duty
free shop is said to have taken place outside India and petitioner is not liable to pay any CGST, SGST and IGST.
His submission is that some interim direction be issued to the Board through member GST to issue necessary clarification regarding eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier. He has also drawn our attention to the decision of Apex Court in the case of M/s. Hotel Ashoka (Indian Tourism Development Corporation Limited) Versus Assistant Commissioner of Commercial Taxes and another (Civil Appeal No.2560 of 2010) reported in (2012) 276 ELT 433.
Considering the aforesaid, we direct the learned Counsel HIGH COURT OF MADHYA PRADESH : BENCH AT INDORE for the respondents to seek instructions from the Board for issuance of clarification and response, as the matter is already settled by the Apex Court, within a period of ten days from today.
List immediately after ten days.
Clarify on refund of GST to duty free shops on goods / Services supplied by Indian supplier: HC