Duty paid goods stocked at duty free shops

518 views 1 replies

Duty paid goods (specifically liquor) be stocked at Duty Free Shops at Airports? Also provide reference of laws/ circulars/ notifications related to this.

Replies (1)

liquers and wines are subject to state excise duty, ( these are not covered under central excise), and duty free means central excise duty free, hence state excise should be paid.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register