In Atin Krishna V. Union Of India Thru Secy. Ministry of
Finance and Others1, the Division Bench of
Hon'ble Allahabad High Court comprising of Justice Pankaj Kumar
Jaiswal and Justice Rajnish Kumar has clarified that the sale or
supply of goods at the Duty Free Shops at the arrival and departure
terminals of international airports would be considered as export
of goods under Customs Law and would also be considered as export
of goods under GST Act, hence, no tax shall be levied in case of
purchase made at Duty Free Shops.
Background
The Petitioner had filed a petition in public interest praying
before the Hon'ble Court to ensure that the provisions of the
CGST Act, 2017, Uttar Pradesh GST Act and IGST Act, 2017 are
implemented in proper manner qua the Duty Free Shops which are
being operated at Chaudhary Charan Singh International Airport,
Lucknow. The Petitioner contended that the Respondent No. 3 i.e.
the Duty Free Shop at Chaudhary Charan Singh International
