High Court Orders Clarification on GST Liability for Duty-Free Shops The High Court directed the respondents to obtain clarification from the Board on liability for CGST, SGST, and IGST on transactions in duty free shops at ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court Orders Clarification on GST Liability for Duty-Free Shops
The High Court directed the respondents to obtain clarification from the Board on liability for CGST, SGST, and IGST on transactions in duty free shops at international airports in India, citing a precedent from the Apex Court. The Court set a deadline of ten days for a response and scheduled the next hearing accordingly.
Issues: Interpretation of liability for CGST, SGST, and IGST on transactions in duty free shops at international airports in India.
Analysis: The petitioner argued that transactions in duty free shops at international airports in India should not be subject to CGST, SGST, and IGST as they are considered to take place outside India. The petitioner requested an interim direction to the Board for clarification on the eligibility of refund of accumulated credit of CGST, SGST, and IGST paid by duty free shops on goods and services supplied by Indian suppliers. The petitioner referenced a decision of the Apex Court in the case of M/s. Hotel Ashoka versus Assistant Commissioner of Commercial Taxes.
The High Court directed the learned Counsel for the respondents to obtain instructions from the Board for issuing clarification and response within ten days, considering the matter as settled by the Apex Court. The Court scheduled the next hearing immediately after the specified period for compliance with the directive.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
