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Bombay High Court: GST not Applicable on Duty-Free Shops for Sales to Outgoing Passengers - (11 Oct 2019)

GOODS AND SERVICES TAX

Bombay High Court has ruled that, Goods and Services Tax is not applicable on the Duty-Free Shop at Mumbai International Airport for goods sold to outgoing passengers. The Petitioners had sought a declaration that the consideration being paid by it to Mumbai Airport under a concession agreement towards the minimum guaranteed fees/ concession fees for grant of rights and use of licensed premises of duty free shops in the departure or arrival area of international airport is not liable to GST.

Tags : BOMBAY HIGH COURT GST

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