POS - Services in relation to passenger transportation services (within India) [Sec. 12(9)] - GST Ready Reckoner - GST

..... Determination of place of supply of services in relation to services 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 Location of such person (b) If recipient person is other than a registered person (unregistered person) The place where the passeng .....

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POS - Services in relation to passenger transportation services (within India) Sec. 12(9) - GST Ready Reckoner - GST

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..... ourney. 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 o .....

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POS - Services in relation to passenger transportation services (within India) Sec. 12(9) - GST Ready Reckoner - GST

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