Does GST Zero-Rating Apply to Duty-Free Sales at IGI Airport? AAR Clarifies Export Completion Timing.
Case-Laws
GST
Zero rated supply or not – supply from the shop located in the Security Hold Area of the IGI International Airport – supply to an International outbound passengers holding international boarding pass – when goods are exported by Air, the export will be completed only when goods crosses airspace limits of its territory or territorial waters of India – AAR
TMI Updates
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