Clarify on refund of GST to duty free shops on goods / Services supplied by Indian supplier: HC

Shri R. Gogoi and Shri Alok Barthwal Vs Shri Prasanna Prasad (Madhya Pradesh High Court) 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 accumul...