Visitors
  • 1
  • 4
  • 0
  • 6
  • 5
  • 6
  • 0
  • 2
  • Download Taxlok Shortcut
  • Download Easy Tax Android Mobile App
  • Download Easy Tax IOS Mobile App
WELCOME TO TAXLOK.COM. THIS SITE IS TO SOLVE ALL YOUR TAX PROBLEMS. SUBSCRIBE OUR PRODUCTS ONLINE AND OFFLINE FOR QUICK SOLUTION OF YOUR TAX PROBLEMS AND STAY AHEAD IN YOUR PROFESSION. YOU CAN SUBSCRIBE RIGHT NOW. || WELCOME TO TAXLOK.COM. THIS SITE IS TO SOLVE ALL YOUR TAX PROBLEMS. SUBSCRIBE OUR PRODUCTS ONLINE AND OFFLINE FOR QUICK SOLUTION OF YOUR TAX PROBLEMS AND STAY AHEAD IN YOUR PROFESSION. YOU CAN SUBSCRIBE RIGHT NOW. || WELCOME TO TAXLOK.COM. THIS SITE IS TO SOLVE ALL YOUR TAX PROBLEMS. SUBSCRIBE OUR PRODUCTS ONLINE AND OFFLINE FOR QUICK SOLUTION OF YOUR TAX PROBLEMS AND STAY AHEAD IN YOUR PROFESSION. YOU CAN SUBSCRIBE RIGHT NOW.
  • Tax Lok English Viedo
  • Tax Lok Hindi Viedo

Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

GST leviable on Supply of Goods at Domestic Airport to transit passengers.

Shanti Prime Publication Pvt. Ltd.
Levy of GST — Petitioner seeks issuance of Writ directing the respondent UOI to exempt the petitioner from charging applicable taxes under the GST legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on input supplies and input services from the retail shop which the petitioner intends to set up at the Domestic Security hold area of the Nagpur Airport.
It is the cases of the Petitioner that lot of international passengers take their flights from the Nagpur Airport to travel outside India through a transit International Airport – and the same should be considered export of goods and the treatment applicable to duty free shop should be made applicable to the Petitioner as well.
Held that— The High Court held that the precedents cited are clearly applicable only in respect of supplies to or from the duty free shops situated after the passenger crosses the immigration counter beyond the Customs frontiers, at arrival or departure hall of International Airport terminals, where the transaction would be said to have taken place outside India - same would be a "non-taxable" supply u/s 2(78) of the Act and such duty free shops located at the International Airports would be in "non-taxable" territory as defined in s.2(79) of the Act.
The aforesaid judgments would squarely apply for the sale/purchase/supplies of goods or services to or from duty free shops situated after the passenger crosses the immigration counter at arrival or departure hall of International Airports but would have no application to shops located at a domestic Airport or Domestic Security hold area, which are before even the immigration clearance by a passenger, where the transaction cannot be said to have taken place in any area beyond the customs frontiers of India or outside India.
Even otherwise, a passenger travelling on a domestic flight from Nagpur may or may not travel abroad and the Customs Authorities would not be able to have effective check and control to verify whether the goods purchased from Domestic Airport at Nagpur are actually taken abroad by the passenger.No merit in the petition.  No case made out even on prima facie basis to issue any directions or any notice in that regard. — A1 Cuisines Private Limited Vs. Union of India, And State of Maharashtra [2018] 6 TAXLOK.COM 069 (Bombay)
  • Professional services available
  • Audit Management
Professional services available Audit Management
Tax Lok English Viedo
Tax Lok Hindi Viedo
Check Your Tax Knowledge
Youtube
HR Consulting services

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE
Copyright Arvind Mathur. All Rights Reserved Developed by Prakhar Softech Services Pvt. Ltd. (In Association with Shanti Prime Publication Pvt. Ltd.)

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.