State the allowability or otherwise of the following with respect to the provisions of the Customs Act, 1962: Goods up to ₹10,000 per passenger per visit can be purchased against rupee payment in duty free shop at an Int

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2016
State the allowability or otherwise of the following with respect to the provisions of the Customs Act, 1962: Goods up to ₹10,000 per passenger per visit can be purchased against rupee payment in duty free shop at an International Airport.

Answer & Explanation:

False: Goods upto ₹5,000 per passenger per visit can be purchased against rupee in duty free shop at International Airport.

Topics: Indirect Tax

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