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