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Case relate to place of supply

sanjivani (ichalkaranji) (146 Points)

16 April 2018

thank u sir but what will be ur ans in the following case

if Mr.x residing in Delhi travelling with Indian airlines is provided with the movie on demand service as on board entertainment during the Kolkata - Delhi leg of Bangkok- Kolkata- Delhi flight determine the place of supply in case of services provided to Mr.x

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 16 April 2018

Kolkata...

sanjivani (ichalkaranji) (146 Points)
Replied 16 April 2018

but in book ans is Bangkok

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 16 April 2018

If the passenger boarded from Bangkok....... then correct.......

sanjivani (ichalkaranji) (146 Points)
Replied 16 April 2018

ha sir i agree with ur ans

plz explain me below line bcoz I didn't get what they actually said
Kolkata - Delhi leg of Bangkok- Kolkata- Delhi flight

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 16 April 2018

Plane originated from Bangkok........ final destination Delhi........having stoppage Kolkata in between.(total travelling route)

The service provided to passanger when plan departed Kolkata........ for Delhi. (Leg)

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khushbu garg (.) (317 Points)
Replied 16 April 2018

POS will be bangkok....because first scheduled point of departure of that conveyance is Bangkok....It doesn't matter from where passenger embarks for journey......

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 April 2018

As per section 12(9) IGST

If recipient is registered than location of such person, otherwise place where the passenger embarks on the conveyance for a continuous journey.

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khushbu garg (.) (317 Points)
Replied 16 April 2018

But in this case sec12(9) is not applicable....it falls within the ambit of sec 12(10) of IGST Act.......

vishal (student) (47 Points)
Replied 16 April 2018

in this case place of supply is where from passanger actually embarks for his journey

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sanjivani (ichalkaranji) (146 Points)
Replied 16 April 2018

place of supply is first schedule point of departure

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 16 April 2018


	place of supply is first schedule point of departure

htdocs-cbec/gst/eflier-IGST-23062017

D. Place of supply of services in case of cross-border supplies: (Section 13) (Where the location of the supplier of services or the location of the recipient of services is outside India)

(i) In respect of the following categories of services, the place of supply is determined with reference to a proxy. Rest of the services are governed by a default provision.........

9. Services on-board a conveyance..............The first scheduled point of departure of that conveyance for the journey..........

The section applies when the passanger also board the plane from outside India.....

But if the passanger boards from Kolkata (to Delhi)........ section 10(13) IGT would be out of question...... Note that Indian Airlines is registered in India, on which the passanger registered at Delhi travels.....

C. Place of supply of services in case of Domestic Supplies [Section12] (Where the location of supplier of services and the location of the recipient of services is in India)

(i) In respect of the following 12 categories of services, the place of supply is determined with reference to a proxy. Rest of the services are governed by a default provision.

8. Services on board a conveyance............. Location of the first scheduled point of departure of that conveyance for the journey........

Here the question arises, if the section is applicable for Domestic supply .....

So, how can Bangkok be in India????

For this section..... the first schedule point of departure should be in INDIA !!!

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