Harsh hit on duty free shop by Delhi Advance Ruling case

1.  As per normal understanding, Duty-free shops (or stores) are retail outlets that are exempt from the payment of local or national taxes and duties, on the presumption that the goods will be sold to travellers who will take them out of the country. But this meaning will no longer be accurate due to the recent pronouncement of GST Authority for Advance Rulings, Delhi. By giving a restrictiv…