{"id":8179,"date":"2017-10-10T08:44:30","date_gmt":"2017-10-10T03:14:30","guid":{"rendered":""},"modified":"2017-10-10T08:44:30","modified_gmt":"2017-10-10T03:14:30","slug":"duty-free-shop-services-place-of-supply-defined-by-location-beyond-customs-frontiers-per-igst-act-2017-sec-13-4","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8179","title":{"rendered":"Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4)."},"content":{"rendered":"<p>Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4).<br \/>Case-Laws<br \/>Service Tax<br \/>The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers &#8211; 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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=36567\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4).Case-LawsService TaxThe place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers &#8211; Even in the Integrated Goods And Services Tax Act, 2017,as per Section 13(4) the place &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8179\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4).&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8179","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8179"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8179\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}