TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Place of Supply for Passenger Transport: Registered vs. Unregistered Recipients Under IGST and CGST Acts, Section 12(2).</h1> The determination of the place of supply for passenger transportation services under the IGST and CGST Acts depends on the recipient's registration status. For registered recipients (B2B), the place of supply is their location. For unregistered recipients (B2C), it is the embarkation point. If the right to passage is for future use with an unknown embarkation point, the place of supply follows section 12(2) of the IGST Act. Return journeys are treated separately. Examples illustrate these rules, showing variations based on registration status and journey specifics.
TaxTMI 
TaxTMI 
