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

Place of supply of intermediary services is the supplier location, making such services non-export under IGST.
Services providing flight supervision, airline representation and related travel/ground-handling assistance are treated as intermediary services under Section 2(13) of the IGST Act; the place of supply rule for intermediaries (Section 8(b) as cited) fixes the place of supply at the supplier's location. Since the supplier is in India, the place of supply is India and the transactions do not qualify as export of services despite receipt in convertible foreign exchange.