The Delhi Appellate Authority for Advance Ruling(DAAAR) has held that the supply of goods to outbound international travellers falls under ‘supply’ which attracts GST and upholds the order of Delhi AAR. The applicant M/S Rod Retail Private Limited was supplying ‘sunglass hut’ to international outbound passengers from the duty-free shop (retail outlet) located in the security hold area of IGI Airport, Delhi, security hold area is located beyond the customs area and was in view that, its supply of goods to international passengers is a zero-rated transaction, being ‘export sale’ within the meaning of the same under section 2(5) of the IGST Act.
Source Taxscan
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