https://www.taxtmi.com/forum/issue?id=118901 Place of supply rules determine whether tour package supplies attract IGST or state GST. When a principal tour operator outsources package components to suppliers located in another state who act for and on behalf of the principal, the supply is treated as inter state and IGST applies. The principal/agent distinction, invoice/payment flows, identity of actual service provider and recipient, and whether services are enjoyed outside India are the operative indicators for applying the IGST place of supply provisions. en-us Tue, 12 Dec 2023 11:36:05 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118901 Place of supply rules determine whether tour package supplies attract IGST or state GST. When a principal tour operator outsources package components to suppliers located in another state who act for and on behalf of the principal, the supply is treated as inter state and IGST applies. The principal/agent distinction, invoice/payment flows, identity of actual service provider and recipient, and whether services are enjoyed outside India are the operative indicators for applying the IGST place of supply provisions. Discussion-Forum GST Tue, 12 Dec 2023 11:36:05 +0530 https://www.taxtmi.com/forum/issue?id=118901