IGST What is the place of supply of services provided on board a conveyance such as aircraft?

Raju Choudhary

Administrator
Staff member
#1
Ans. Section 9(11) provides that the place of supply of services on board a conveyance such as vessel, aircraft, train or motor vehicle will be the location of the first scheduled point of departure of that conveyance for the journey.

Example: When Palace on wheels, a train running from Jaipur to Kanyakumari, provides on-board entertainment services to its passengers, the place of supply of such on-board entertainment services shall be Jaipur (first scheduled point of departure). For return journey, the place of supply shall be Kanyakumari.