https://www.taxtmi.com/caselaws?id=380669 The HC held that duty free shops (DFS) at airport terminals are not liable for IGST on goods supplied to international passengers. For arrival terminals, warehoused goods supplied to arriving passengers are cleared for home consumption by passengers under Baggage Rules 2016, not by DFS, hence no IGST liability under Section 5(1) IGST Act read with Section 12 Customs Act 1962. For departure terminals, goods supplied to departing international passengers are exported and never cleared for home consumption, qualifying as exports under Section 69 Customs Act. Since export definitions under Customs and GST laws are identical, DFS supplies constitute exports exempt from IGST. The petition was dismissed. en-us Fri, 03 May 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380669 The HC held that duty free shops (DFS) at airport terminals are not liable for IGST on goods supplied to international passengers. For arrival terminals, warehoused goods supplied to arriving passengers are cleared for home consumption by passengers under Baggage Rules 2016, not by DFS, hence no IGST liability under Section 5(1) IGST Act read with Section 12 Customs Act 1962. For departure terminals, goods supplied to departing international passengers are exported and never cleared for home consumption, qualifying as exports under Section 69 Customs Act. Since export definitions under Customs and GST laws are identical, DFS supplies constitute exports exempt from IGST. The petition was dismissed. Case-Laws GST Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380669