Place of supply for onboard services is the first scheduled point of departure of the conveyance, determining applicable GST. Place of supply for services provided on board a conveyance (vessel, aircraft, train, motor vehicle) is the location of the first scheduled point of departure of that conveyance for the journey, which determines the applicable GST jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply for onboard services is the first scheduled point of departure of the conveyance, determining applicable GST.
Place of supply for services provided on board a conveyance (vessel, aircraft, train, motor vehicle) is the location of the first scheduled point of departure of that conveyance for the journey, which determines the applicable GST jurisdiction.
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