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

Raju Choudhary

Staff member
Ans. Section 9(11) provides that the place of supply of services on board a conveyance during the course of passenger transport will be the location of the first scheduled point of departure of that conveyance for the journey.

Example: When Air India departing from Mumbai to Paris provides food to its passengers, the place of supply will be Mumbai (first scheduled point of departure). For return journey, the place of supply shall be Paris.