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          Services provided to foreign tourists

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          Services provided to foreign tourists exclude retail sales by shops owned or managed by hotels, tour operators, or travel agents. For the income tax exemption provision, services provided to foreign tourists do not include retail sales made in any shop owned or managed by a person carrying on the business of a hotel, tour operator, or travel agent, thereby excluding such shop sales from qualifying tourist service treatment.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Services provided to foreign tourists exclude retail sales by shops owned or managed by hotels, tour operators, or travel agents.

                                  For the income tax exemption provision, services provided to foreign tourists do not include retail sales made in any shop owned or managed by a person carrying on the business of a hotel, tour operator, or travel agent, thereby excluding such shop sales from qualifying tourist service treatment.


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