POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]

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..... 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 .....

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..... s 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- C .....

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