https://www.taxtmi.com/caselaws?id=386876 Bombay HC ruled in favor of duty free shop operator at airport regarding GST liability. Court held that sales from departure duty free shops constitute exports under IGST Act, qualifying as zero-rated supplies exempt from GST. Property in goods passes to passengers only upon reaching final destination, making transactions exports rather than domestic supplies. For arrival duty free shops, goods remain within customs area and don't cross customs frontier, thus no IGST liability arises. Court quashed show cause notices as arbitrary and contrary to constitutional provisions, while directing petitioner to follow prescribed procedure for input tax credit refund claims. en-us Mon, 07 Oct 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386876 Bombay HC ruled in favor of duty free shop operator at airport regarding GST liability. Court held that sales from departure duty free shops constitute exports under IGST Act, qualifying as zero-rated supplies exempt from GST. Property in goods passes to passengers only upon reaching final destination, making transactions exports rather than domestic supplies. For arrival duty free shops, goods remain within customs area and don't cross customs frontier, thus no IGST liability arises. Court quashed show cause notices as arbitrary and contrary to constitutional provisions, while directing petitioner to follow prescribed procedure for input tax credit refund claims. Case-Laws GST Mon, 07 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386876