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GST Levy at Airport “Duty-Free” Shops: International Passengers Not Liable
June 06, 2018
According to an official source, international passengers making purchases at the “duty-free” shops at the airports are not liable to pay GST. A clarification regarding the same will be soon provided by the revenue department, they said.
The Authority for Advance Ruling (AAR) had issued an order earlier in March in which it stated that GST-levy is applicable on the goods sold at the “duty-free” shops at the airports. A number of representations seeking clarification were made by several stakeholders soon afterwards.
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