https://www.taxtmi.com/caselaws?id=425610 The AAAR Delhi held that sales of sunglasses from a retail outlet at Terminal-3 IGI Airport's Security Hold Area to outbound international passengers are not zero-rated export supplies under IGST Act 2017. The transactions fall within India's taxable territory as defined under CGST Act 2017, constituting taxable supply attracting CGST and SGST. Although Section 15 of IGST Act provides for refund to tourists, it remains non-operational. The appeal was dismissed. en-us Mon, 23 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425610 The AAAR Delhi held that sales of sunglasses from a retail outlet at Terminal-3 IGI Airport's Security Hold Area to outbound international passengers are not zero-rated export supplies under IGST Act 2017. The transactions fall within India's taxable territory as defined under CGST Act 2017, constituting taxable supply attracting CGST and SGST. Although Section 15 of IGST Act provides for refund to tourists, it remains non-operational. The appeal was dismissed. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425610