https://www.taxtmi.com/highlights?id=46771 Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable en-us Sat, 25 May 2019 09:56:56 +0530 Sat, 25 May 2019 09:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46771 Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable Highlights GST Sat, 25 May 2019 09:56:56 +0530 https://www.taxtmi.com/highlights?id=46771