POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]

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..... 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 (B2B) Location of such person (b) .....

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..... hi. Mr. Rahul is registered person in Gurugram, Haryana. Recipient is registered , The place of supply is the location of recipient. i.e. Gurugram, Haryana. Example 2: - Miss. Sheetal is (unregistered Person) who lives in Rajasthan. His address is known to the supplier. He boards a train at Delhi to travel to Kolkata. Recipient is unregistered, The place of supply where the .....

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..... in Gurgaon (Haryana). He is an unregistered person. In this case, the return journey shall be treated as a separate journey, The place of supply will be Ghaziabad for the outward journey and Jammu Kasmir for the return journey. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmana .....

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