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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Zero rated supply or not - supply from the shop located in the ...


Does GST Zero-Rating Apply to Duty-Free Sales at IGI Airport? AAR Clarifies Export Completion Timing.

April 19, 2018

Case Laws     GST     AAR

Zero rated supply or not - supply from the shop located in the Security Hold Area of the IGI International Airport - supply to an International outbound passengers holding international boarding pass – when goods are exported by Air, the export will be completed only when goods crosses airspace limits of its territory or territorial waters of India - AAR

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