HC: Supply by Duty-Free Shops constitutes 'export'/'zero-rated supply', eligible for ITC

Oct 09,2019

Bombay HC holds that supply by Duty Free Shops (DFSs) to the outbound passenger constitutes “exports”, consequently, becomes a “zero-rated supply” in terms of section 16(1) of IGST Act, eligible for 100% ITC; Finds that, Revenue has erroneously held that the assessee does not satisfy the crucial test of sending of the goods to foreign destination where they would be received as ‘imports’, to deny the benefits of zero rated supply; Clarifies that for period be...


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