https://www.taxtmi.com/highlights?id=36567 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. en-us Tue, 10 Oct 2017 08:44:30 +0530 Tue, 10 Oct 2017 08:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36567 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. Highlights Service Tax Tue, 10 Oct 2017 08:44:30 +0530 https://www.taxtmi.com/highlights?id=36567