SC to hear Revenue’s review petitions on taxability of duty-free shops

Commissioner of CGST and Central Excise Mumbai East Vs Flemingo Travel Retail Lt (Supreme Court of India)

In a noteworthy legal development, the Hon’ble Supreme Court has revisited the issue of VAT exemption on duty free shops located at the arrival and departure terminals of international airports. The case, Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023, dated August 18, 2023], marks a significant turning point as the Supreme Court allowed

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