https://www.taxtmi.com/caselaws?id=770195 The Madras HC ruled that levy of CGST/SGST on minimum guarantee/revenue share for DFS operations in airport terminals constitutes zero-rated supply under Section 16 of IGST Act, as these are beyond customs frontiers and outside India's territory. The court found the entire exercise revenue neutral, particularly for the period prior to 01.04.2021, and noted that revenue/Union did not seriously dispute this finding. Citing SC precedent that appeals need not be preferred where tax effect is revenue neutral, the HC concluded that supplies outside customs territory qualifying as zero-rated under Section 16 are not liable to GST. The court directed processing of refund application within four weeks with applicable interest and disposed of the appeal. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770195 The Madras HC ruled that levy of CGST/SGST on minimum guarantee/revenue share for DFS operations in airport terminals constitutes zero-rated supply under Section 16 of IGST Act, as these are beyond customs frontiers and outside India's territory. The court found the entire exercise revenue neutral, particularly for the period prior to 01.04.2021, and noted that revenue/Union did not seriously dispute this finding. Citing SC precedent that appeals need not be preferred where tax effect is revenue neutral, the HC concluded that supplies outside customs territory qualifying as zero-rated under Section 16 are not liable to GST. The court directed processing of refund application within four weeks with applicable interest and disposed of the appeal. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770195