Vasu Clothing (P.) Ltd. v. Union of India
Date: December 17, 2018
Subject Matter
Supply to a Duty Free Shop by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods'
Summary
As per Section 2(5) of the Integrated Goods and Services Tax Act, 2017, "export of goods" with its grammatical variations and cognate expressions, means taking out of India to a place outside India. Further, as per Section 2(56) of Central…
1. The petitioner before this Court is a Private Limited Company incorporated under the Companies Act, 1956 having its registered office at 75, Readymade Complex, Industrial Area, Pardeshipura, Indore has filed this present petition seeking indulgence of this Court for grant of relief from payment of goods and service tax by way of exemption and on the goods and service supply to the Duty Free Sho…