Indian Supplier to Duty-Free Shop Not 'Export' Under GST; Rule 96-A Bond/LUT Required for Duty-Free Supplies.

Indian Supplier to Duty-Free Shop Not 'Export' Under GST; Rule 96-A Bond/LUT Required for Duty-Free Supplies. https://www.taxtmi.com/highlights?id=43517 Exemption from GST - duty free shop - As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017. en-us Tue, 25 Dec 2018 19:18:47 +0530 Tue, 25 Dec 2018 19:18:47 +0530 TaxTMI RSS Generator Indian Supplier to Duty-Free Shop Not 'Export' Under GST; Rule 96-A Bond/LUT Required for Duty-Free Supplies. https://www.taxtmi.com/highlights?id=43517 Exemption from GST - duty free shop - As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017. Highlights GST Tue, 25 Dec 2018 19:18:47 +0530 https://www.taxtmi.com/highlights?id=43517