https://www.taxtmi.com/caselaws?id=797967 Place-of-supply rules for international passenger air transportation attach to the passenger's place of embarkation where the journey is continuous. A short transit in India that lacks the features of a stopover does not interrupt the journey. Passenger travel embarking outside India, including foreign-to-India and foreign-to-foreign journeys with short Indian transit, falls outside GST; travel embarking in Kolkata for a foreign destination, including through short transit, is an intra-State taxable supply. Scheduled passenger services fall under SAC 996425. Transportation of human remains is excluded from the scope of supply as a funeral, burial, crematorium or mortuary service, including transportation of the deceased, and is not liable to GST. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797967 Place-of-supply rules for international passenger air transportation attach to the passenger's place of embarkation where the journey is continuous. A short transit in India that lacks the features of a stopover does not interrupt the journey. Passenger travel embarking outside India, including foreign-to-India and foreign-to-foreign journeys with short Indian transit, falls outside GST; travel embarking in Kolkata for a foreign destination, including through short transit, is an intra-State taxable supply. Scheduled passenger services fall under SAC 996425. Transportation of human remains is excluded from the scope of supply as a funeral, burial, crematorium or mortuary service, including transportation of the deceased, and is not liable to GST. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797967