As per sec 12(9) for passenger transportation service, if person is registered the POS will be location of the registered person, otherwise it will be the place where the passenger embarks for continues journey. In the latter case, the POS will be Goa
If the purpose is lodging accommodation and its ancillary service then POS shall be the time spent in each state to be detwrmined on the basis of declaration made by service provider....
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