Supply to duty-free shops liable to GST, rules high court

After the Authority for Advanced Ruling (AAR) under the GST, the Madhya Pradesh High Court has also held that a trader supplying goods to duty-free shops at the airport can’t be exempted from paying the GST as the supply isn’t a form of export. The order was delivered last week. “The petitioner is selling to a person, who is having duty-free shop (to a duty-free operator), which is located in Indi…