Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Place of Supply for Onboard Services Determined by First Departure Point under Section 13(11) IGST Act 2017.</h1> The place of supply for services provided on board a conveyance during passenger transportation, where either the supplier or recipient is located outside India, is determined by the first scheduled point of departure of the conveyance for the journey, as per Section 13(11) of the IGST Act 2017. For instance, if services like food or entertainment are provided on a flight from Delhi to New York, the place of supply is Delhi. Similarly, for a flight from Thailand to Delhi, the place of supply is Thailand. This rule applies to all services consumed substantially on board.