HC: GST levy on rentals paid by Duty-Free Shop to AAI challenged before Madras HC

Madras HC to hear a writ challenging levy of GST on rentals paid by Duty Free Shop (DFS) to Airport Authority of India (AAI); Relying on ratio of CESTAT in Flemingo Duty Free Shops Pvt. Ltd., the Petitioner contends that supply made in the course of import into India or in the course of export out of India, cannot be subjected to any tax; Petitioner argues that though AAI is liable to pay GST, such tax being an indirect tax, the ultimate liability is falling on it and GS...