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    <title>POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]</title>
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    <description>Place of supply for passenger transportation services: for supplies to a registered recipient, the place of supply is the location of that recipient; for supplies to an unregistered recipient, it is the point where the passenger embarks for the continuous journey. If a right to passage for future use is issued and embarkation point is unknown, determine place of supply under the general provision in section 12(2). The return journey is treated as a separate journey even when onward and return rights are issued together.</description>
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