2018 (12) TMI 1971 - SCH - GST

Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Exemption on sale of cosmetic products perfumes etc. to the International passenger - refund of any input tax paid on input supplies and input services - it was held by Bombay High Court that The Central Government holds that the transactions effected at the duty free shops at the arrival or departure of the International Airports in India might have taken place within the geographic territory of India but for the purposes of levy of Customs Duties or any other taxes the area of duty free shops shall be deemed to be the area beyond the customs frontiers of India. HELD THAT - The SLP is dismissed.

Summary

Title: Supreme Court of India dismisses Special Leave Petition

Citation: 2018 (12) TMI 1971 - SC

Judges: Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice S. Abdul Nazeer

Petitioner's Counsel: Mr. Mukul Rohatgi, Sr. Adv., Mr. Ranjit Kumar Sharma, AOR

Respondent: None

Decision: Special Leave Petition dismissed. Pending applications, if any, stand disposed of.