Duty-Free Shop Sales Exempt from IGST, Considered Exported u/s 69 of Customs Act.

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....Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or otherwise provided in the Customs Act, 1962 and hence the goods are cleared without payment of duty only for export u/s 69 of the Customs Act under an invoice which is also deemed to be a shipping bill - no IGST is payable....