https://www.taxtmi.com/caselaws?id=405700 The Madras HC ruled that the petitioner, operating duty-free shops, is not liable to pay GST on concession fees before February 28, 2021, and is entitled to an Input Tax Credit (ITC) refund. From March 1, 2021, GST must be paid, with refunds claimable under Section 54 of the CGST Act. The court ordered the refund of GST paid by the airport authority during the period the petitioner did not pay, affirming the petitioner's rights to ITC and refund under GST laws, aligning with prior rulings on duty-free shops' eligibility for ITC refunds. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405700 The Madras HC ruled that the petitioner, operating duty-free shops, is not liable to pay GST on concession fees before February 28, 2021, and is entitled to an Input Tax Credit (ITC) refund. From March 1, 2021, GST must be paid, with refunds claimable under Section 54 of the CGST Act. The court ordered the refund of GST paid by the airport authority during the period the petitioner did not pay, affirming the petitioner's rights to ITC and refund under GST laws, aligning with prior rulings on duty-free shops' eligibility for ITC refunds. Case-Laws GST Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405700