No GST On Duty Free Shops For Sales To Outgoing Passengers : Bombay HC [Read Judgment]

In a significant judgement, the Bombay High Court has held that Goods and Services Tax cannot be levied on the Duty-Free Shop(DFS) at Mumbai airport for goods sold to outgoing passengers. The Court held that such shops are entitled to refund of input tax credit. A Division bench of Justice Ranjit More and Justice Bharati Dangre noted that duty free shops are within the limits of customs area....