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        Subject:- Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016 – Reg.

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        Payment in Indian rupees at duty free shops enables direct INR card settlement and mandates prices be shown in rupees. Payments in Indian rupees through INR debit and credit cards are authorised at airport Duty Free Shops for outgoing and incoming passengers, permitting direct settlement in Indian currency without mandatory foreign-exchange conversion. Duty Free Shops must ensure INR card transactions do not impose conversion or related charges and must display the price of all goods in Indian rupees only. Existing ceilings on cash payments remain in force and equivalent limits apply to card payments in arrival areas, while INR card payments in departure areas are not subject to that ceiling. Payments in foreign currency must use the customs exchange rate for conversion.
                          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.

                                Payment in Indian rupees at duty free shops enables direct INR card settlement and mandates prices be shown in rupees.

                                Payments in Indian rupees through INR debit and credit cards are authorised at airport Duty Free Shops for outgoing and incoming passengers, permitting direct settlement in Indian currency without mandatory foreign-exchange conversion. Duty Free Shops must ensure INR card transactions do not impose conversion or related charges and must display the price of all goods in Indian rupees only. Existing ceilings on cash payments remain in force and equivalent limits apply to card payments in arrival areas, while INR card payments in departure areas are not subject to that ceiling. Payments in foreign currency must use the customs exchange rate for conversion.





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                                ActsIncome Tax
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