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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

The place of provision of services is the place where duty free ...


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

October 10, 2017

Case Laws     Service Tax     AT

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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