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Eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier.

Shanti Prime Publication Pvt. Ltd.

Levy of CGST, SGST and IGST—duty free shops at international airports in India—In the instant case, assessee is seeking necessary clarification regarding eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier.

Held that— The learned Counsel for the respondents is directed to seek instructions from the Board for issuance of clarification and response - List immediately after ten days. [M/S VASU CLOTHING PRIVATE LIMITED THROUGH SHRI AJAY JAIN VERSUS UNION OF INDIA THROUGH MINISTRY OF FINANCE] [ MADHYA PRADESH HIGH COURT][2018] 3 TAXLOK.COM 40 (MP)