Duty-Free Shop Services: Place of Supply Defined by Location Beyond Customs Frontiers, per IGST Act 2017, Sec 13(4).

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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