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Purchases from “Duty-Free” Shops at Delhi Airport to now Attract GST
April 24, 2018
The Authority for Advance Ruling (AAR) recently said that as per the new Goods and Services Tax (GST) regime, the “duty-free” shops located at Delhi International Airport aren’t really “free from duties”. Thus, international travellers will have to pay GST on the purchased made at these outlets.
In the previous regime, shops at the Delhi airport were kept out the Value Added Tax (VAT and Central Sales Tax (CST) net as the sale from these were considered exports.
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