Jago Grahak jago

State Consumer Helpline Knowledge Resource
Management Portal (SCHKRMP)

Empowering Consumers

Govt. of India
IIPA logo

Daily News Clipping

 
Shopkeeper, firm penalised for selling old mobile phone
EWS certificates through e-sewa portal started
Relief for tourists as HRTC bus service begins for Rohtang Pass
Jeweller told to pay Rs 20K for selling gold of inferior quality
Bank told to pay Rs 1 lakh maturity bond amount
New GST return system for taxpayers: Here are all the details
Women who was sold inferior aquarium loses fish, wins relief
Chandigarh Housing Board warns cancellation of flats over pending dues
19 hiked auto fare to come in force in 3 days
Want to verify Aadhaar card Here are steps to authenticate on uidai.gov.in
Aadhaar Card: How to find UIDAI centre near you using uidai.gov.in - Check these steps
Insurance firm fined for rejecting claim
Allow basic savings account holders to make at least 4 withdrawals a month: RBI to banks
Motor insurance: Six must-know ways to save yourself from fake policies
Builder charging exorbitant interest from homebuyers on delayed payment is unfair: NCDRC
Government mulling tax on cash withdrawal of Rs. 10 lakh a year
Dos and Don’t-s for Filing ITR in AY 2019-20
How to generate Aadhaar card e-KYC offline
SBI online customer Protect your money check these five points you must follow for safe netbanking
FSSAI proposes ban on junk food advertisements in and around schools
The do’s and don’ts of making a health insurance claim
DNA EXCLUSIVE: Banks to pay penalty if ATMs run out of cash
Insurance firm to pay Rs.1.2 lakh to elderly man
Delhi restaurant, Coca-Cola told to pay Rs.25,000
GST Council may give 1-year extension to anti-profiteering authority
Shops on HRTC land vacated in Una
Maruti Suzuki, car Showroom told to pay Rs. 1 lakh to consumer for faulty horn
Pay Rs 25,000 for failing to refund cancelled ticket: redBus told
Odishas district postal superintendent arrested for not obeying orders of Balangir Consumer Redressal Forum
GST Council may tighten rules to curb tax evasion
Post Office Monthly Income Scheme: Interest Rate And Other Details Here
SBI Online: Account opening benefits, process explained
Beware of online hackers Avoid these 7 acts to keep your money safe online
Not paid Income Tax Or stashed money abroad New guidelines set to hit you
Improper storage not covered under exclusion, NDRC asks insurance company to pay up
Soon, pay parking fee digitally
Forum orders two doctors to pay Rs. 6 lakh to patient
Insurance companies must honour claim at all hospitals: Delhi HC
 

No GST at duty-free shops: HC
The Times of India, May 25, 2019

Multiple court rulings on payment of goods and services tax (GST) at duty-free shops are making life confusing for those buying perfumes and chocolates from these stores.

A recent Allahabad High Court judgment may, however, provide some relief with the court ruling that there shall be no tax levied in case of purchases made at duty free stores at the arrival or departure terminals. The court held that tax will not be levied as the goods never cross customs boarder and passengers carry the items as their personal effect.

The ruling is similar to the one by Karnataka high court where in case of Flemingo Duty Free Shop, it was held that sale or purchase by such stores would be a transaction in the course of export or import.

But what complicates matters is a ruling by the MP high court in the case of Vasu Clothing, where it held that the transactions were liable to GST as supply to a duty-free shop by an Indian supplier is not to “ a place outside India” and therefore such supplies do not qualify as exports under GST.

Moreover, the Authority for Advance Ruling (AAR) had held that supply of foods to passengers going abroad from duty-free shops at Delhi International Airport is liable to GST. Alcohol, which is the most popular item at duty-free shops, is outside the ambit of FST.

“Applicability of GST on duty-free shops has been a perennial issue under the erstwhile VAT regime with multiple diverse rulings. The situation has not improved even under GST on account of diverse rulings by MP and Karnataka high courts. The new ruling seems to have rightly interpreted the provisions under the GST law as well as baggage rules to arrive at the conclusion which appears to be rational and in line with the legislative intent, “ said Harpreet Singh, parner at consulting firm KPMG.

The Allahabad HC order came in response to a PIL filed by Atin Krishna on the ground that the exchequer is losing revenue. The petitioner had argued that the respondent is liable to pay Central and state GST on the goods sold to international passengers at its departure terminal and is ineligible to get refunds of the accumulated input tax credit.

The respondents countered it saying that the supply of goods till they cross customs border would be considered as an inter-state supply under the integrated GST.

Translate this page

Help No. States Consumer Helplines

  • ANDAMAN & NICOBAR
    03192-246323
  • ANDHRA PRADESH
    1800-425-0082, 1800-425-2977
  • ARUNACHAL PRADESH
    1800-345-3601
  • ASSAM:
    1800-345-3611
  • BIHAR
    1800-345-6188
  • CHHATTISGARH
    1800-233-3663
  • DELHI
    011-23379266
  • GUJARAT
    1800-233-0222,
    079-27489945 / 46
  • HARYANA
    1800-180-2087
  • HIMACHAL PRADESH
    1800-180-8026
  • JHARKHAND
    1800-3456-598
  • KARNATAKA
    1800-425-9339,
    1967
  • KERALA
    1800-425-1550
  • MADHYA PRADESH
    1800-233-0046
  • MAHARASHTRA
    1800-22-2262
  • MANIPUR
    1800-345-3821,
    0385-2443924
  • MIZORAM
    1800-345-3891
  • NAGALAND
    1800-345-3701
  • ODISHA
    1800-345-6724,
    1800-345-6760,
    0674-2351990,
    0674-2350209
  • PUDUCHERRY
    1800-425-1082,
    1800-425-1083,
    1800-425-1084,
    1800-425-1085
  • RAJASTHAN
    1800-180-6030
  • SIKKIM
    1800-345-3209
  • TAMIL NADU
    044-28592828
  • TELANGANA
    1800-425-00333
  • TRIPURA
    1800-345-3665
  • UTTAR PRADESH
    1800-1800-300
  • UTTARAKHAND
    1800-180-4188
  • FSSAI
    1800-11-2100
  • WEST BENGAL
    1800-345-2808