Applicability of GST on supply from "Duty Free" Shops

Rajesh Kumar , Last updated: 04 March 2019 Share Follow on Google News

There has been a confusion as to whether supply by duty-free shops attracts GST or not. This paper is an attempt to understand the legal position in the light of prevailing law and recent judgment. Under the provisions of erstwhile Central Sales Tax Act, an issue had arisen on the sales made from

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About the Author

Rajesh Kumar

Advocate- Tax

Advocate specialising in Taxation and corporate laws. In taxation area we take up matters related to GST, Income Tax, Corporate Tax, Transfer Pricing, Customs, Anti Dumping duty. In Corpoarate practice, we takes up matter related to Merger and acquisition, Insolvency, Restructuring, Transaction, Private equity, Ven ... Read more

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Applicability of GST on supply from "Duty Free" Shops

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