Permission to Indian Nationals undertaking visit abroad to buy goods from duty free shops at International Airports at India in Indian Rupees- regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Duty-free purchase permission in Indian currency allows limited purchases by departing nationals subject to ID verification and record checks. Indian nationals departing on foreign visits may purchase goods from international airport duty free shops in Indian currency up to a specified per-passenger limit only on production of passport or travel documents; duty free shops must maintain records of such sales in Indian currency subject to random checks to prevent misuse, and wide publicity of the permission is required with implementation difficulties to be reported to the Board.
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.
Duty-free purchase permission in Indian currency allows limited purchases by departing nationals subject to ID verification and record checks.
Indian nationals departing on foreign visits may purchase goods from international airport duty free shops in Indian currency up to a specified per-passenger limit only on production of passport or travel documents; duty free shops must maintain records of such sales in Indian currency subject to random checks to prevent misuse, and wide publicity of the permission is required with implementation difficulties to be reported to the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.