vat on goods sold from duty free shop

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 May 2010 My dealer has one branch at International Airport and selling watches after purchasing the same under high sea sales agreement. What is the type of sale whether export or high sea sale or tax free sales and what is the rate of tax, if any

Querist : Anonymous

Querist : Anonymous (Querist)

01 May 2010 a

CA Umesh Sharma

CA Umesh Sharma (Expert)
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01 May 2010 Dear, please mention the state for relavent law referance.

Querist : Anonymous

Querist : Anonymous (Querist)

01 May 2010 Delhi

CA Umesh Sharma

CA Umesh Sharma (Expert)
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04 May 2010 Dear, i am not able to comment on Delhi VAT. But as per CST principals, If goods are cleared from under high sea sales from custom area by ur dealer, he is purchaser (Importer).If he sells to Customers at Internation Airport (Please Check whether branch location it within Customes Area, from the agreement with Airport authority entered by the dealer), If the branch is outside the customs area, then it will be a local sale taxable in delhi from ur dealer the customer.

It will be important to refer the agreement with airport authorities by ur dealer. Please check.

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