Duty-Free Shops Exempt from Customs Duty and IGST for Goods Supplied to International Arrivals u/s 5(1) IGST Act.

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....Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable....