Query on GST, determine Place of Supply

Both will be treated as Independent Journey
And place of supply will be Place of Journey (i.e origin place)

POS would be determined u/s 12 of IGST Act and it would be the place where passenger embarks for a continuous journey. i.e. THE BOARDING PLACE OF PSGR (Journey Starting Point)

Here It is round trip and would be taken as 2 separate journey ; i.e

1. Bangalore--Ahmedabad--Pune

2. Pune--Ahmedabad--Bangalore

For first case POS = Bangalore

For Second POS = Pune

Note- It does not matter whether travel is by Air India or Air Asia, or Air Etihad. All that matters is starting point and end point of psgr. :-)

thnku so much @ Nitesh

You are most Welcome Jaisika. And I know your exam are just to begin; So All the very best for your exams. In case you want my answer on any specific query you could drop me PM OR mail me OR Facebook.com/taxeffects drop a message there.

@ Nitesh Ji, Very Nice and clear Answer. 👏👏👏

Thanks @ Rajat. :-)