Duty free shops at airports are within the limits of customs area; they have not crossed the customs frontier. The goods stocked in the shops are imported from other countries and kept under valid warehouse licences under the Customs Act. And outbound passengers buying these goods technically constitute export. Once purchased, these items are carried as a passenger’s personal belonging, on which no tax can be levied at any stage of transport. As a result, under Section 16(1) of the Integrated Goods and Services Tax Act, 2017, it is termed as ‘zero rated supply’.