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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of supply for on-board transactions: goods at boarding location; services at first scheduled departure point.</h1> For goods supplied on board a conveyance, the place of supply is the location at which such goods are taken on board. For services supplied on board a conveyance, the place of supply is the location of the first scheduled point of departure of that conveyance for the journey.

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