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?

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.