Airport duty-free shops can claim GST refunds on services from operators as goods sale is zero-rated.

Case-Laws – GST – Highlights – Duty Free Shops at international airports are entitled to claim Input Tax Credit and refund of GST paid on services provided by airport operators, as the sale of goods at these shops is a zero-rated supply. The levy of GST

Airport duty-free shops can claim GST refunds on services from operators as goods sale is zero-rated.
Case-Laws
GST
Duty Free Shops at international airports are entitled to claim Input Tax Credit and refund of GST paid on services provided by airport operators, as the sale of goods at these shops is a zero-rated supply. The levy of GST on such services is a revenue-neutral exercise. Petitioners directed to reimburse Rs. 6,11,084 to airport operators within four weeks, along with 8% int

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