Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
TRT-2025-1135

Issue Favourable to Tax Payer ?:- yes

Held - We are also convinced in view of Section 5(2) read with Section 19(1) of the Sale of Goods Act, 1930, that the condition of sale/declaration.....

TRT-2025-1133

Issue Favourable to Tax Payer ?:- yes

Held - The transactions effected at the duty free shops at the arrival or departure of the International Airports in India might have taken place w.....

TRT-2025-1130

Issue Favourable to Tax Payer ?:- yes

Held - The tax liability on account of supply of goods and service at the Airport Authority of India is revenue neutral issue in the hands of the p.....

TRT-2025-1134

Issue Favourable to Tax Payer ?:- yes

Held - It is an admitted fact that the goods which had been brought from foreign countries by the appellant had been kept in bonded warehouses and .....