TMI BlogInput Credit on Flight TicketsX X X X Extracts X X X X X X X X Extracts X X X X ..... Input Credit on Flight Tickets X X X X Extracts X X X X X X X X Extracts X X X X ..... input credit to be taken on flight tickets. Because I heard that all the sectors are not possible. Only the sector from where the travel origin starts. Also the sectors which we need to take only when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do take ISD registration. What is the correct practice industry is following? Reply By YAGAY and SUN: The Reply: If the person is registered, the place of supply shall be the location of recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return journey, the place of supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 12(9) of the IGST Act). X X X X Extracts X X X X X X X X Extracts X X X X
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