Place of supply for passenger transport is the embarkation point, determining tax character and treatment of services. Place of supply of passenger transportation services under Section 13(10) of the IGST Act is the place where the passenger embarks on the conveyance for a continuous journey. 'Same line of business' for concessional treatment covers transport of passengers (SAC 9964) and renting with operator (SAC 9966) where fuel cost is included, but excludes leasing without operator (SAC 9973), which is taxed like supply of motor vehicles.