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Sale of goods from Duty Free shops located at International Airports constitutes ‘export of goods’

October 10, 2019[2019] 110 155 (Bombay)

GST: Both before and after introduction of GST, sales to arriving passengers continue to be sales in and/or from custom area, as at point of sale in DFS, goods have neither crossed customs frontier nor have they been cleared for home consumption by DFS, accordingly, neither customs duty, nor Integrated Tax, is payable by DFS

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