Indian Supplier to Duty-Free Shop Not 'Export' Under GST; Rule 96-A Bond\/LUT Required for Duty-Free Supplies.
Case-Laws
GST
Exemption from GST – duty free shop – As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond\/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017.
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