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        Case ID :
        GST

        Duty Free Shops at international airports are entitled to claim...

        Airport duty-free shops can claim GST refunds on services from operators as goods sale is zero-rated.

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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.
                                Duty Free Shops at international airports are entitled to claim Input Tax Credit and refund of GST paid on services provided by airport operators, as the sale of goods at these shops is a zero-rated supply. The levy of GST on such services is a revenue-neutral exercise. Petitioners directed to reimburse Rs. 6,11,084 to airport operators within four weeks, along with 8% interest from the date of deposit, and file necessary applications for claiming ITC and refund of the reimbursed amount and other refundable amounts, which shall be considered by the authorities within eight weeks. Petition disposed of.
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