https://www.taxtmi.com/caselaws?id=760518 Gujarat HC held that GST levy on duty free shops at international airports constitutes a revenue neutral exercise since petitioners are entitled to claim input tax credit for zero-rated supplies. The court directed petitioners to reimburse Rs. 6,11,084 to respondents within four weeks with 8% annual interest, and file applications for ITC/refund to be considered by revenue authorities within eight weeks. Petition disposed of. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 22 May 2026 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760518 Gujarat HC held that GST levy on duty free shops at international airports constitutes a revenue neutral exercise since petitioners are entitled to claim input tax credit for zero-rated supplies. The court directed petitioners to reimburse Rs. 6,11,084 to respondents within four weeks with 8% annual interest, and file applications for ITC/refund to be considered by revenue authorities within eight weeks. Petition disposed of. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760518