Place of supply: registered person equals recipient location; unregistered travel treated as separate journeys with embarkation locations determining supply. For a registered person, the place of supply is the location of the recipient. For an unregistered person, each travel leg is a separate supply: the place of supply is the place of embarkation for the outbound journey and the place of embarkation for the return journey.
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.
Place of supply: registered person equals recipient location; unregistered travel treated as separate journeys with embarkation locations determining supply.
For a registered person, the place of supply is the location of the recipient. For an unregistered person, each travel leg is a separate supply: the place of supply is the place of embarkation for the outbound journey and the place of embarkation for the return journey.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.