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ROD RETAIL PRIVATE LIMITED
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

PANKAJ JAIN
VINAY KUMAR
Pet. Counsel
Ashok K.bhardwaj
Res. Counsel
Na

Petitioner / Applicant

ROD RETAIL PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Mar 27, 2018
Order No.

01/DAAR/2018

Citation

2018(3) TAXREPLY 56
Original Order
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ORDER

Statement of Facts: The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF. 2. The applicant has several retail outlets in Delhi and one such outlet is at Terminal 3 (International Departure), Indira Gandhi International Airport, New Delhi. The present application relates to the question arising from the transaction conducted from the said outlet. 3. As a standard rule, every International Airport has a “Landside” and an “Airside”. The Landside area comprises of Check in counters and Baggage Drops and Airside area has aircrafts for boarding. A passenger crosses over from Landside to Airside by passing through Customs & Immigration area and then through security on to the Boarding Gates for departure. The applicant’s con....

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