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POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) Sec. 13(11) - GST Ready Reckoner - GST

Extract

..... 1 Services provided on board a conveyance during passenger transportation including services intended to be wholly or substantially consumed while on board First scheduled point of departure of that conveyanc .....

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POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) Sec. 13(11) - GST Ready Reckoner - GST

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..... in the night during the Kolkata to Delhi leg of Thailand- Kolkata- Delhi flight. The place of supply of services will be first scheduled point of departure of that conveyance for the journey i.e. Thailand. Example 3:- A movie on demand is provided a .....

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POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) Sec. 13(11) - GST Ready Reckoner - GST

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