Place of supply rules for on-board conveyance services determine location based on first scheduled point of departure.

Place of supply for services on board a conveyance, where supplier or recipient is outside India, is the first scheduled point of departure of that conveyance for the journey. This covers services during passenger transport and services substantially consumed on board. Each journey leg, including return or multi-leg routings, is assessed independently and the place of supply follows the first scheduled departure applicable to that journey leg.

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