Economy '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. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.