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POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ] - GST Ready Reckoner - GSTExtract Determination of place of supply of services in relation to s ervices in relation to passenger transportation services Services in relation to passenger transportation services. [ Section 12(9) of CGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Services by way of passenger transportation services to, (a) If recipient person is registered person (B2B) Location of such person (b) If recipient person is other than a registered person (unregistered person) (B2C) The place where the passenger embarks on the conveyance for a continuous journey. 2. Where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage Such service shall be determined in accordance with the provisions of section 12(2) of IGST Act 2017. Explanation For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time. Examples - Example 1:- Mr. Rahul travels from Ghaziabad to Delhi. Mr. Rahul is registered person in Gurugram, Haryana. Recipient is registered , The place of supply is the location of recipient. i.e. Gurugram, Haryana. Example 2: - Miss. Sheetal is (unregistered Person) who lives in Rajasthan. His address is known to the supplier. He boards a train at Delhi to travel to Kolkata. Recipient is unregistered, The place of supply where the passenger embarks on the conveyance for a continuous journey. i.e. Delhi. Example 3:- Mr. Prajapati buys a metro card in New-Delhi. He is entitled to use the card anywhere in Delhi, Faridabad, and Noida which is not predetermined at the time of buying the card. and at the time issuance of metro card recipient address will not available in records of supplier of services. In this case , place of supply will be determined as per General Provision mention in the section 12(2) of CGST Act 2017. The place of supply will be the location of the supplier of services i.e. New-Delhi. The Metro Company does not have the address of Mr. Prajapati. Example 4:- Mr. Shyam books an air ticket from Ghaziabad to Jammu Kasmir and back from Goa to Delhi. He buys the ticket in Gurgaon (Haryana). He is an unregistered person. In this case, the return journey shall be treated as a separate journey, The place of supply will be Ghaziabad for the outward journey and Jammu Kasmir for the return journey.
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