Applicability of GST on supply from "Duty Free" Shops



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
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.


3938 Views Comment   Share GST   Report


About the Author

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

Click here to Login and post comments    OR


Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details