2018 (12) TMI 1971

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..... 2018 - -
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 .....

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..... r 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.
Hon'ble Mr. Justice A.K. Sikri And Hon' .....

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