Why Duty Free Shops Are Exempted From GST? Allahabad HC Explains

The sale/supply at the Duty Free Shops of international departure terminals would be export of goods under Customs Law and therefore will be considered as exports of goods under GST Act In a notable judgment, the Allahabad High Court has explained the reasons for exempting Duty Free Shops(DFS) in airports from Goods and Services Tax (GST). The Court was considering a PIL filed by one Atin Krishna,…