we are manufacturers of IMFL interested in promoting our Indian brands of liquor through duty free outlets at airports.
Will this be exempted from paying excise and VAT. Also, do we need to register our brands with State excise ( say for example Delhi state excise for selling to Delhi airport duty free shop )
Duty free sales exemption for domestic liquor: whether excise and VAT apply to airport duty free supply. Whether supplies of domestically manufactured Indian-made foreign liquor to airport duty free shops attract central excise and state value added tax, and whether such supplies or brands must be registered under the relevant State excise laws are the operative issues. (AI Summary)