https://www.taxtmi.com/caselaws?id=471946 Duty-free shop supplies of goods to arriving and departing international passengers are treated as exports and zero-rated supplies, so GST is not payable on those outward supplies. Services provided to duty-free shops under concession agreements remain independently taxable despite the zero-rated character of the shops' outward supplies. GST paid on those input services may be claimed as input tax credit, and accumulated unutilised credit may be utilised or refunded through the statutory mechanism. The central principle is that zero-rated outward supplies do not themselves exempt taxable input services. en-us Fri, 16 Jul 2021 00:00:00 +0530 Thu, 24 Sep 2026 14:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471946 Duty-free shop supplies of goods to arriving and departing international passengers are treated as exports and zero-rated supplies, so GST is not payable on those outward supplies. Services provided to duty-free shops under concession agreements remain independently taxable despite the zero-rated character of the shops' outward supplies. GST paid on those input services may be claimed as input tax credit, and accumulated unutilised credit may be utilised or refunded through the statutory mechanism. The central principle is that zero-rated outward supplies do not themselves exempt taxable input services. Case-Laws GST Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471946