Case Law01/DAAR/2018 27.03.2018
Rod Retail Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- March 27, 2018
- Type:
- Advance Ruling
- Members:
- Pankaj Jain, Vinay Kumar
Subject
Supply of goods to the International passengers going abroad cannot be called 'Export'
Zero-rated SupplyExport Of Goods
Summary
It is held that the supply of goods to the International passengers going abroad by the applicant from their retail outlet situated in the Security Hold Area of the Terminal-3 of IGI Airport, New Delhi may be taking place beyond Customs Frontiers of…
Judgement
Statement of Facts: The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF. 2. The applicant has several retail outlets in Delhi and one such outlet is at Terminal 3 (Internation…