Rod Retail Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- May 23, 2022
- Type:
- Advance Ruling
- Members:
- Mallika Arya, Ankur Garg
Subject
Supply of goods to the International passengers going abroad cannot be called 'Export'. AAR ruling upheld.
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
At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions i…