Pathik Choudhury of King, Stubb & Kasiva writes about the case Atin Krishna V. Union Of India Thru Secy. Ministry of Finance and Others. The Division Bench of Hon’ble Allahabad High Court comprising of Justice Pankaj Kumar Jaiswal and Justice Rajnish Kumar has clarified that the sale or supply of goods at the Duty Free Shops at the arrival and departure terminals of international airports would be considered as export of goods under Customs Law and would also be considered as export of goods under GST Act, hence, no tax shall be levied in case of purchase made at Duty Free Shops.
Source: mondaq.com
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