Tour operator and place of supply

356 views 4 replies

Sir/madam, 

            Kindly know me about the place of supply of services in case of tour operator supplying services, where the location of the supplier and location of the recipient is in india.  for insta;

      Location of supplier (tour operator) : Kerala

      Location of recipient                        : Tamil nadu

      Tour conducted in maharashtra

Replies (4)
Place of supply to Tamilnadu...
Supply of service in tamilnadu and activity of the service is in Maharashtra. so tamilnadu will be considered as place of supply
Where the Recepient is registered then the POS will be the Location of Recepient, else The POS will be the Location of Supplier
Kindly quote relevant section also


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