https://www.taxtmi.com/forum/issue?id=113949 For passenger transport services, if the recipient is registered the place of supply is the recipient's location; if unregistered, the forward journey's place of supply is the embarkation point. The return journey is treated as a separate journey and, for an unregistered passenger, its place of supply is the point where the return trip begins, per the Explanation to section 12(9) of the IGST framework. en-us Sat, 14 Jul 2018 17:54:22 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113949 For passenger transport services, if the recipient is registered the place of supply is the recipient's location; if unregistered, the forward journey's place of supply is the embarkation point. The return journey is treated as a separate journey and, for an unregistered passenger, its place of supply is the point where the return trip begins, per the Explanation to section 12(9) of the IGST framework. Discussion-Forum GST Sat, 14 Jul 2018 17:54:22 +0530 https://www.taxtmi.com/forum/issue?id=113949