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        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 (2nd Edition) Dated 31.3.2017
        Chapter 22
        Place of Supply of Goods and Service

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        Place of supply: location of the recipient governs GST treatment for travel insurance bought away from the recipient's home. The location of the recipient on the insurance supplier's records is the place of supply; thus, for a Gurgaon resident who purchases travel insurance in Mumbai, Gurgaon is the place of supply under the proviso to section 11(13) 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: location of the recipient governs GST treatment for travel insurance bought away from the recipient's home.

                                The location of the recipient on the insurance supplier's records is the place of supply; thus, for a Gurgaon resident who purchases travel insurance in Mumbai, Gurgaon is the place of supply under the proviso to section 11(13) of the IGST Act.


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