https://www.taxtmi.com/caselaws?id=358827 The AAR held that duty-free shops located in the Security Hold Area of IGI International Airport do not constitute zero-rated supplies under GST law. The Authority determined that goods are considered exported only when they cross India's territorial waters or airspace limits, not merely the customs frontiers. Following SC precedent in Sun Industries, the AAR distinguished Hotel Ashoka case and ruled that since the applicant was not taking goods out of India's territorial boundaries, the supply cannot qualify as export under Section 2(5) of IGST Act, 2017. Therefore, GST at applicable rates must be paid rather than zero-rated treatment. en-us Tue, 27 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358827 The AAR held that duty-free shops located in the Security Hold Area of IGI International Airport do not constitute zero-rated supplies under GST law. The Authority determined that goods are considered exported only when they cross India's territorial waters or airspace limits, not merely the customs frontiers. Following SC precedent in Sun Industries, the AAR distinguished Hotel Ashoka case and ruled that since the applicant was not taking goods out of India's territorial boundaries, the supply cannot qualify as export under Section 2(5) of IGST Act, 2017. Therefore, GST at applicable rates must be paid rather than zero-rated treatment. Case-Laws GST Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358827