https://www.taxtmi.com/caselaws?id=372509 The court dismissed the petition seeking exemption from charging GST on sales to international passengers at a domestic airport and eligibility for input tax refunds for a shop at the airport. The court held that the special tax treatment for duty-free shops at international airports does not extend to shops at domestic airports. It clarified that transactions at domestic locations cannot be considered outside the customs frontiers of India. Therefore, the court found no legal basis to grant the requested tax exemptions and refunds, ultimately dismissing the petition. en-us Wed, 28 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372509 The court dismissed the petition seeking exemption from charging GST on sales to international passengers at a domestic airport and eligibility for input tax refunds for a shop at the airport. The court held that the special tax treatment for duty-free shops at international airports does not extend to shops at domestic airports. It clarified that transactions at domestic locations cannot be considered outside the customs frontiers of India. Therefore, the court found no legal basis to grant the requested tax exemptions and refunds, ultimately dismissing the petition. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372509