TMI BlogLevy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty...Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on removal of warehoused goods from the customs area, which happens when the arriving passengers leave the custom area. Since, the goods sold by DFS to arriving passengers do not leave the customs area, DFS is neither liable to pay customs duty, nor IGST. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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