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            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.

            <h1>GST Guide: 'Continuous Journey' Defined - Single Ticket Issuance Without Stopovers Affects Taxability; Exemptions for Certain Regions.</h1> 'Continuous journey' under the GST Ready Reckoner refers to travel with one or more tickets issued simultaneously by a single service provider or an agent, without stopovers between journey legs. A 'stopover' is a point where a passenger disembarks to transfer or pause the journey, but it only breaks the continuous journey if separate tickets are issued for different segments. Taxability depends on the place of provision, with journeys originating or terminating in certain northeastern regions of India exempt from service tax. Illustrations clarify scenarios where journeys are taxable based on whether they occur within taxable territories.

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