Continuous journey determines GST place of provision: single or multiple tickets and stopovers decide taxability. The continuous journey rule treats a journey as a single supply when a single ticket covers the full itinerary or when multiple tickets/invoices are issued simultaneously by one provider or an agent for multiple providers, provided there is no stopover that breaks the journey; the embarkation point of the continuous journey (or of each separately ticketed leg) is the place of provision and determines taxability, with a specified exemption applicable to services originating or terminating in certain northeastern airports and Bagdogra.
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.
Continuous journey determines GST place of provision: single or multiple tickets and stopovers decide taxability.
The continuous journey rule treats a journey as a single supply when a single ticket covers the full itinerary or when multiple tickets/invoices are issued simultaneously by one provider or an agent for multiple providers, provided there is no stopover that breaks the journey; the embarkation point of the continuous journey (or of each separately ticketed leg) is the place of provision and determines taxability, with a specified exemption applicable to services originating or terminating in certain northeastern airports and Bagdogra.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.