Petitioner Challenges GST Liability on Duty-Free Shop Operations at Airports, Citing Global Duty-Free Experience.

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....Levy of GST - duty free shops at various airports - Petitioner submitted that, they state that they are a subsidiary of a Malaysian company which has a long experience in running such shops throughout the world. The petitioner had taken on lease the premises within the precincts of the fourth respondent - No GST liability - HC....