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…" :
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