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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Exemption from GST - duty free shop - As the supply to a DFS by ...

GST

December 25, 2018

Exemption from GST - duty free shop - As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017.

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