{"id":23646,"date":"2019-08-29T20:00:23","date_gmt":"2019-08-29T14:30:23","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=23646"},"modified":"2019-08-30T16:49:08","modified_gmt":"2019-08-30T11:19:08","slug":"sale-of-goods-by-duty-free-shops-is-to-be-treated-as-export-of-goods","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/sale-of-goods-by-duty-free-shops-is-to-be-treated-as-export-of-goods\/","title":{"rendered":"Sale of goods by Duty-free shops is to be treated as Export of Goods at International Airport Departure terminal"},"content":{"rendered":"

In case of “Atin Krishna V. Union of India”,<\/strong>at the arrival and departure terminals of international airports the sale or supply of goods at the Duty-Free Shops would be considered as Export of Goods<\/strong> under Customs Law and would also be considered as export of goods under GST Act, hence, no tax shall be levied in case of purchase made at Duty-Free Shops.<\/p>\n\n\n\n

Case –<\/strong> In the petition of Atin Krishna V. Union of India <\/div>\n\n\n\n

Background\nof the Petition<\/h2>\n\n\n\n

In the case of Atin Krishna V. Union of India<\/strong>, the Petitioner had filed a petition-<\/p>\n\n\n\n

  1. To ensure that the provisions of the CGST Act, 2017, Uttar Pradesh GST Act and IGST Act, 2017 are implemented in a proper manner at the Duty-Free Shops which are being operated at Chaudhary Charan Singh International Airport, Lucknow. <\/li>
  2. The Respondent has been operating since 2004 i.e. Having the Duty-Free Shop at Chaudhary Charan Singh International Airport, Lucknow, WHERE<\/li>
  3. The shops should obtain registration under the CGST<\/a><\/strong> Act and SGST<\/a><\/strong> Act and <\/li>
  4. The business activity of the shops attracts the provisions of the GST Act rather it is being governed under the provisions of the Customs Act, 1962. <\/li><\/ol>\n\n\n\n

    Further,\nthe Petitioner contended that the provisions of the abovementioned statutes are\nbeing misinterpreted which results in providing various exemptions to the\nDuty-Free Shops which is causing huge loss to the public interest.<\/p>\n\n\n\n

    What\ncontentions are raised by the petitioner in the case ‘Atin Krishna V. Union of\nIndia’?<\/h2>\n\n\n\n

    The petitioner has raised the following contentions mentioned below-<\/strong><\/p>\n\n\n\n

    1. Duty-Free\nshops liable to pay IGST<\/strong><\/li><\/ol>\n\n\n\n

      Duty-Free\nShops are liable to pay IGST on the goods imported into the territory of India.<\/p>\n\n\n\n