IGST What is the place of supply for services of passenger transportation?

Raju Choudhary

Administrator
Staff member
#1
Ans. Section 9(10) of the Revised Model IGST law provides that the place of supply of passenger transportation services to a registered person shall be the location of such registered person. If such services are provided to a person other than a registered person, then the place of supply of passenger transportation services shall be the place where the passenger embarks (begins) on the conveyance for a continuous journey.

Example, if ‘A’, a registered taxable person based out of Mumbai, purchases air ticket from Airlines Ltd, an airline company based out of Chennai, for travel from New Delhi to NEW YORK via Dubai, the place of supply of passenger transportation shall be Mumbai. If ‘A’ is not a registered person, then the place of supply of passenger transportation shall be New Delhi.