Government Order No. 2856/2022/CTD of the Commercial Taxes Department, Government of Karnataka dated 7th February, 2022 on the running of a duty free shop [N16-2YZ]
As at 6 September 2026. In force. No commencement recorded.
No. 2856/2022/CTD
GOVERNMENT OF KARNATAKA
Commercial Taxes Department, Government of Karnataka
Bengaluru, dated the 7th February, 2022
GOVERNMENT ORDER
Subject: The running of a duty free shop by duty free shop operators under the Karnataka GST Act, 2017, regarding.
1. In the circumstances reported by the Examiner, the Government of Karnataka, after careful examination, hereby orders that every duty free shop operator carrying on the running of a duty free shop shall furnish Form GST REG-01 to the Commissioner of Customs within fifteen days.
2. The matter has been examined. Every duty free shop operator carrying on the running of a duty free shop shall make an application in Form GST REG-01 to the Commissioner of Customs within fifteen days, accompanied by a fee of two hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the running of a duty free shop is undertaken, and the Commissioner of Customs shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Commercial Taxes Department, Government of Karnataka.
(Secretary to Government)
Made under
No enabling provision stated.
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