https://www.taxtmi.com/caselaws?id=372583 Under the GST regime, supplies made by an Indian supplier to Duty Free Shops at international airports are treated as supplies within India, not exports of goods, because export requires taking goods outside India to a place outside India. As a result, such supplies are not zero-rated and do not qualify for exemption from CGST or IGST or refund of input tax credit. The Court also reiterated that exemption from tax cannot be created by judicial direction where the GST statutes contain no express exemption, and that no mandamus can compel the grant of a benefit absent statutory authority. en-us Mon, 17 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372583 Under the GST regime, supplies made by an Indian supplier to Duty Free Shops at international airports are treated as supplies within India, not exports of goods, because export requires taking goods outside India to a place outside India. As a result, such supplies are not zero-rated and do not qualify for exemption from CGST or IGST or refund of input tax credit. The Court also reiterated that exemption from tax cannot be created by judicial direction where the GST statutes contain no express exemption, and that no mandamus can compel the grant of a benefit absent statutory authority. Case-Laws GST Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372583