Exemption from GST – duty free shop – As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without paym

Goods and Services Tax – Exemption from GST – duty free shop – As the supply to a DFS by an Indian supplier is not to a place outside India , therefore, such supplies do not qualify as export of goods

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