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<h1>Understanding Place of Supply for Passenger Transport Services under Section 13(10) of IGST Act 2017</h1> The determination of the place of supply for passenger transportation services under Section 13(10) of the IGST Act 2017 is based on where the passenger begins their continuous journey. For instance, if a passenger books a flight from Dubai to India, the place of supply is Dubai. Similarly, for a journey from New Delhi to New York via Sri Lanka, the place of supply is New Delhi. Additionally, the GST rate for passenger transport services and renting motor vehicles with an operator is 5% with input tax credit, but this does not apply to leasing motor vehicles without an operator.
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