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>Section 12(10) IGST Act 2017: Place of Supply for Onboard Services Based on First Departure Point</h1> Services provided on board a conveyance, such as a vessel, aircraft, train, or motor vehicle, are governed by Section 12(10) of the IGST Act 2017. The place of supply for these services is determined by the location of the first scheduled point of departure of the conveyance for the journey. For example, if a passenger watches a movie on board while traveling from Delhi to Ranchi, the place of supply is Delhi. Similarly, for a flight from Bangkok to Chennai via Delhi, the place of supply for services on board is Bangkok, the first point of departure.
TaxTMI 
TaxTMI 
