Circular No. 106/25/2019-GST dated 29th June, 2019 regarding Refunds by Duty Free Shops (DFS) and Duty Paid Shops (DPS) under Customs

Duty Free Shops (DFS) and Duty Paid Shops (DPS):- The international airports, house retail shops of two types– • “Duty Free Shops‟ which are point of sale for goods sourced from a warehoused licensed under Section 58A of the Customs Act, 1962 and duty paid indigenous goods and, • “Duty Paid Shops‟ retailing duty paid …

Circular No. 106/25/2019-GST dated 29th June, 2019 regarding Refunds by Duty Free Shops (DFS) and Duty Paid Shops (DPS) under Customs Read More »