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POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ] - GST Ready Reckoner - GSTExtract Determination of place of supply of services in relation to p assenger transportation services Passenger transportation services [ Section 13(10) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply (POS) 1 Passenger transportation services POS shall be Place where the passenger embarks on the conveyance for a continuous journey . Examples Example 1:- Mr. Raghu is resident of Kerala, has booked a ticket for Dubai to India flight from an airlines registered in Gurugram, Haryana for a continuous journey. The place of supply of services by airlines is the place where the passenger embarks on the conveyance for a continuous journey, i.e. Dubai. Example 2:- Mr. A, a foreign tourist, has booked a ticket for New Delhi - Sri Lanka - New York flight from an airlines registered in New Delhi for a continuous journey without any stopover. The place of supply of services by airlines is the place where the passenger embarks on the conveyance for a continuous journey, i.e. New Delhi. Important Clarification 1. Whether same line of business in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. Services of transport of passengers by any motor vehicle (SAC 9964) and renting of motor vehicle designed to carry passengers with operator (SAC 9966), where the cost of fuel is included in the consideration charged from the service recipient attract GST at the rate of 5% with input tax credit of services in the same line of business. Same line of business as stated in the notification No. 11/2017- Central Tax (Rate) means service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle . It is hereby clarified that input services in the same line of business include transport of passengers (SAC 9964) or renting of motor vehicle with operator (SAC 9966) and not leasing of motor vehicles without operator (SAC 9973) which attracts GST and/or compensation cess at the same rate as supply of motor vehicles by way of sale.
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