POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]

POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ] https://www.taxtmi.com/manuals?id=2484 Place of supply of passenger transportation services under Section 13(10) of the IGST Act is the place where the passenger embarks on the conveyance for a continuous journey. "Same line of business" for concessional treatment covers transport of passengers (SAC 9964) and renting with operator (SAC 9966) where fuel cost is included, but excludes leasing without operator (SAC 9973), which is taxed like supply of motor vehicles. en-us Mon, 13 Mar 2023 14:24:00 +0530 Sat, 06 Jan 2024 13:58:00 +0530 TaxTMI RSS Generator POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ] https://www.taxtmi.com/manuals?id=2484 Place of supply of passenger transportation services under Section 13(10) of the IGST Act is the place where the passenger embarks on the conveyance for a continuous journey. "Same line of business" for concessional treatment covers transport of passengers (SAC 9964) and renting with operator (SAC 9966) where fuel cost is included, but excludes leasing without operator (SAC 9973), which is taxed like supply of motor vehicles. Manuals GST Mon, 13 Mar 2023 14:24:00 +0530 https://www.taxtmi.com/manuals?id=2484