Question 7 - What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 22 Place of Supply of Goods and Service
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Place of supply on board conveyances: goods where taken on board; services at the first scheduled point of departure. For goods supplied on board a conveyance, the place of supply is the location at which the goods are taken on board. For services supplied on board, the place of supply is the location of the first scheduled point of departure of that conveyance for the 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 on board conveyances: goods where taken on board; services at the first scheduled point of departure.
For goods supplied on board a conveyance, the place of supply is the location at which the goods are taken on board. For services supplied on board, the place of supply is the location of the first scheduled point of departure of that conveyance for the journey.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.