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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of GST - duty free shops at various airports - Petitioner ...


Petitioner Challenges GST Liability on Duty-Free Shop Operations at Airports, Citing Global Duty-Free Experience.

June 6, 2023

Case Laws     GST     HC

Levy of GST - duty free shops at various airports - Petitioner submitted that, they state that they are a subsidiary of a Malaysian company which has a long experience in running such shops throughout the world. The petitioner had taken on lease the premises within the precincts of the fourth respondent - No GST liability - HC

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