https://www.taxtmi.com/caselaws?id=398862 The court allowed the claims for Input Tax Credit (ITC) refunds and ruled that GST laws do not apply to Duty-Free Shops (DFSs) at airports for sales considered as exports. The court emphasized that transactions at DFSs are beyond India's customs frontiers and directed petitioners to follow the prescribed procedure for claiming ITC refunds under the Central Goods and Services Tax Act, 2017. en-us Tue, 22 Sep 2020 00:00:00 +0530 Sat, 27 Feb 2021 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398862 The court allowed the claims for Input Tax Credit (ITC) refunds and ruled that GST laws do not apply to Duty-Free Shops (DFSs) at airports for sales considered as exports. The court emphasized that transactions at DFSs are beyond India's customs frontiers and directed petitioners to follow the prescribed procedure for claiming ITC refunds under the Central Goods and Services Tax Act, 2017. Case-Laws GST Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398862