place of supply

Hi

In relation to your query please find below example:

Case 1 - A canteen Service provider registered in Karnataka and providing on board canteen facities in the train travelling from Bangalore to Delhi

First Schedled Departure - Bangalore.

Hence in this case any food supplied by the on board canteen to the passengers during the journey shall be charged with SGST and CGST, irrespective of the place at which the service is provided by the onbaord canteen.

Case 2 - 

A canteen Service provider registered in Karnataka and providing on board canteen facities in the train travelling from Delhi to Bangalore

First Schedled Departure - Delhi

Hence in this case any food supplied by the on board canteen to the passengers during the journey shall be charged with IGST, irrespective of the place at which the service is provided by the on board canteen 

Hope this Clarifies your query

Any other Views are appreciated