Place of supply

[Archna Gupta]

Dear Sir,

Please reply to below mentioned query:

One of our clients handles cargo and tourist chartered flights of our foreign clients coming from outside India and landing in India (anywhere in India) and specifically provides the following services:

•Flight Supervision and Airline Representation

• Ground Operation Supervision

• Ground Handling Arrangements.

• Air Traffic Rights Over-flight / Landing Clearances

• Obtaining Slots (Arrival/Departure)

• In-flight catering arrangements

• Hotel Accommodation and tourism arrangements

• Assistance in Immigration and Customs Clearances.

• Meet and Greet Assistance for Commercial Passengers.

• Aircraft Security Services.

The company gets payment in convertible foreign exchange. All conditions regarding export are satisfied except the doubt where is the place of supply of services ( in India or outside India)

Please reply with quoting the relevant section and rule.

Best Regards

Archna Gupta

9810583037

AI Summary

Cargo and Tourist Flight Services in India Not Considered Exports Under GST as Per Section 2(13) IGST Act. A client provides various services related to cargo and tourist chartered flights for foreign clients arriving in India, including flight supervision, ground handling, and immigration assistance. The payment is received in convertible foreign exchange. The query concerns whether these services qualify as exports under the Goods and Services Tax (GST) framework, specifically regarding the place of supply. Responses indicate that these are intermediary services under Section 2(13) of the IGST Act, with the place of supply being India. Hence, the services do not qualify as exports, as the place of supply is not outside India.