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        GST

        Levy of CGST, IGST and TNGST - duty free shops in the various...

        Duty-Free Shops Exempt from GST Pre-Feb 2021; Refund Due for Jan-Mar 2018 Payments; Post-Mar 2021 Refundable Under CGST Act Sec 54.

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                          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.
                                Levy of CGST, IGST and TNGST - duty free shops in the various airports - no purpose will be served by asking the petitioner to pay GST and thereafter claim refund. Therefore, for the period prior to 28.02.2021, the petitioner need not pay any GST to the fourth respondent - Since the fourth has paid GST for the period from 01.01.2018 to 31.03.2018, even though the petitioner has not paid, the first respondent has to refund to the fourth respondent - The petitioner has to pay GST on the concession fee to the fourth respondent and thereafter claim refund as per Section 54 of the CGST Act with effect from 01.03.2021. - HC
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