Duty Free Shops at Mumbai International Airport are exempt from GST: Bombay HC [Read Judgement]

Omkar Gokhale October 9 2019
Delhi airport

The Bombay High Court recently held that duty free shops (DFS) at the Chhatrapati Shivaji International Airport in Mumbai cannot be charged Goods and Services Tax (GST) on goods sold to outbound passengers.

The judgment passed by the Division Bench of Justices Ranjit More and Bharati Dangre sums up the law regarding taxation for Duty Free Shops thus,

"The customs duty and IGST is leviable only on removal of warehoused goods from the . . .

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