GST on concession fee leviable from Duty Free Shops as subsequently refund can be claimed of ITC on account of zero-rated supplies making entire transaction revenue neutral
The Hon’ble Gujarat High Court in the case of FlemingoDutyfree Shop (P.) Ltd. directed the Petitioner to pay the amount of tax relating to the Concession fee from duty free shops and claim refund thereafter. However, the larger question relating to the non-leviability of tax on the concession fee from duty free shops was not delved upon as the entire transaction would be revenue neutral.