Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4).
Case-Laws
Service Tax
The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers – Even in the Integrated Goods And Services Tax Act, 2017,as per Section 13(4) the place of supply of services remains the place where immovable property is located.
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