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"
- Supreme Court: VAT Credit Cannot Be Denied Due to Supplier’s Tax Default
- Trickiest countries in which to achieve compliance
- India announces changes in the Invoice Management System
- GST: India’s Grand Federal Bargain Becomes Imperfect Political Compromise After Eight Years
- GST 2.0 Boosts Bengal’s Economy with Rate Cuts on Local Goods and Industries
