Government Order No. 4323/2026/IACD of the Industries and Commerce Department, Government of Karnataka dated 20th February, 2026 on the running of a duty free shop [N19-R94]
As at 6 September 2026. In force. No commencement recorded.
No. 4323/2026/IACD
GOVERNMENT OF KARNATAKA
Industries and Commerce Department, Government of Karnataka
Bengaluru, dated the 20th February, 2026
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 Deputy Commissioner, 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 GSTR-9 to the Authority for Advance Ruling within thirty 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 GSTR-9 to the Authority for Advance Ruling within thirty days, accompanied by a fee of twenty-five thousand 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 Authority for Advance Ruling shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Industries and Commerce Department, Government of Karnataka.
(Secretary to Government)
Made under
No enabling provision stated.
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