Copy of AAR order taxing Duty Free Shops at International Airport

AAR holds that supply of sunglasses at Duty Free Shop (DFS / applicant) located in International Airport to outbound passengers, is liable to CGST + SGST under CGST Act & Delhi GST Act; Rejects applicant’s stand that such sale takes place beyond Customs Frontier of India and hence, is a zero rated "export" within meaning of Section 2(23) r/w Section 2(5) of IGST Act; Refers to Section 2(15) of IGST Act which stipulates that ‘export’ of goods takes place only when go...