conveyance - GST Ready Reckoner - GST

As per section 2(34) of CGST Act 2017 , Conveyance includes - - a vessel, - an aircraft and; - a vehicle; As per Education Guide issued 20th Jun 2012 - What are services provided on board conveyances? Any service provided on board a conveyance (aircraft, vessel, rail, or roadways bus) will be covered here. Some examples are on-board service of movies/music/video/software games on demand, beauty treatment etc, albeit only when provided against a specific charge, and not supplied as part of the fare. What is the place of provision of services provided on board conveyances? The place of provision of services provided on board a conveyance during the course of a passenger transport operation is the first scheduled point of departure of that conveyance for the journey. What is the service of hiring of means of transport ? The services of providing a hire or lease, without the transfer of right to use (explained in guide at point 6.6), is covered by this rule. Normally the following will constitute means of transport:- ( i ) Land vehicles such as motorcars, buses, trucks; ( ii ) Vessels; ( iii ) Aircraft; ( iv ) Vehicles designed specifically for the transport of sick or injured persons; ( v ) Mechanically or electronically propelled invalid carriages; ( vi ) Trailers, semi-trailers and railway wagons. The following are not means of transport : - ( i ) Racing cars; ( ii ) Containers used to store or carry goods while being transported; ( iii ) Dredgers, or the like. As per section 3(55) of The Merchant Shipping Act, 1958 vessel includes - - any ship, boat, sailing vessel, or - other description of vessel used in navigation; As per section 3(39) of The Merchant Shipping Act, 1958 - sailing vessel means any description of vessel provided with sufficient sail area for navigation under sails alone, - whether or not fitted with mechanical means of propulsion, and - includes a rowing boat or canoe; - but does not include a pleasure craft; As per section 2(1) of The Aircraft Act, 1934 aircraft means any machine which can derive support in the atmosphere from reactions of the air, other than reactions of the air against the earth s surface and includes balloons, whether fixed or free, airships, kites, gliders and flying machines;