18
MAY
2018

‘Duty Free’ Shops At Delhi International Airport Liable To Pay GST

International passengers buying goods at airport ‘duty-free’ shops in New Delhi will have to pay Goods and Services Tax, with the Authority for Advance Ruling saying such outlets at the Delhi International Airport is not ‘free from duties’ under the new indirect tax regime.

In the earlier regime of excise and service tax prior to GST roll out on July 1, 2017, the duty-free shops were exempt from the levy of central sales tax and value added tax as sale from such shops were considered as exports and supplies were taking place beyond the ‘customs frontiers’ of India.

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Source: Travel News