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
Latest Posts in "India"
- Consumer Goods Companies Cut Prices as GST 2.0 Launches Monday
- GST Rate Changes Effective September 22, 2025: Key FAQs and Updates
- GST Rate Cut to 5% for Budget Hotels Under ₹7,500 Restricts Input Tax Credit
- Bombay HC Rules Freight Charges Reimbursed by Wholesalers Not Part of Sale Price
- GST Council announces major rate restructuring and exemptions
