Monday, 23 April 2018

Duty Free Shops at Delhi International Airport liable to GST, holds AAR

Delhi International Airport is liable to GST; As per the AAR, such supply may be taking place beyond the customs frontiers of India under IGST Act, but the said Shops are within territory of India under CGST Act; Observes, "…The said outlet is not outside India... but the same is within the territory of India as defined under section 2(56) of the CGST Act, 2017 and section 2(27) of the Customs Act, 1962, and hence the applicant is not taking goods out of India and hence their supply cannot be called 'export' under Section 2(5) of the IGST Act, 2017, or 'zero rated supply' under Section 2(23) and Section 16(1) of the IGST Act,2017. Accordingly, the applicant is required to pay GST at the applicable rates…" : 

No comments: