Question 18 - A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 22 Place of Supply of Goods and Service
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Place of Supply determined by the recipient's recorded location; travel insurance procured in departure city is supplied to Gurgaon. Place of supply for insurance services is the location of the recipient as recorded by the supplier; consequently, where a Gurgaon resident obtains travel insurance in Mumbai, Gurgaon is the place of supply under the proviso to section 6(14) of the IGST Act.
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 determined by the recipient's recorded location; travel insurance procured in departure city is supplied to Gurgaon.
Place of supply for insurance services is the location of the recipient as recorded by the supplier; consequently, where a Gurgaon resident obtains travel insurance in Mumbai, Gurgaon is the place of supply under the proviso to section 6(14) of the IGST Act.
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