'Duty Free' shops at Delhi airport liable to pay GST
Updated : April 23, 2018 06:50 AM IST
The ruling was given by the AAR based on an application filed by Rod Retail Pvt Ltd which runs a retail outlet at Terminal 3.
Under section 2(5) of the IGST Act, export of goods takes place only when goods are taken out to a place outside India.
Goods can be said to be exported only when they cross the territorial waters of India.
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