How to determine the place of supply of service


This query is : Resolved 

Quick Summary
Determining the place of supply for services provided to foreign tourists under GST can be complex, especially for package tours spanning multiple Indian states. Generally, if the service is supplied to a foreigner, the place of supply is considered to be the supplier's registered location. This applies even if the tour physically takes place across different states like Delhi, Rajasthan, and Maharashtra.

17 May 2022 I am a tour operator registered under GST at New Delhi. My query is
" I provide package tour to foreigners in India. The service is provided to them at more than one states ( like Delhi, Rajasthan and Mumabi ) under a package tour. How to determine the place of service.

18 May 2022 Place of service will be your registered place in case of foreigners.

18 May 2022 Thank you very much for reply on the matter, with humble request could you please clarify.
i have performed the service at three states , first he arrived in Delhi, he stayed one day and then went Rajasthan for a week and he left India from Maharashtra.

18 May 2022 Service has been supplied from Delhi on telephone or app so the place of supply is Delhi

18 May 2022 Take it as it's supplied from your registered State.


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