IGST What is the place of supply of services provided on board a conveyance such as aircraft?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Section 9(11) provides that the place of supply of services on board a conveyance such as vessel, aircraft, train or motor vehicle will be the location of the first scheduled point of departure of that conveyance for the journey.

    Example: When Palace on wheels, a train running from Jaipur to Kanyakumari, provides on-board entertainment services to its passengers, the place of supply of such on-board entertainment services shall be Jaipur (first scheduled point of departure). For return journey, the place of supply shall be Kanyakumari.
     
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