POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]

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....of services Place of Supply 1. Services by way of passenger transportation services to, - (a) If recipient person is registered person (B2B) Location of such person (b) If recipient person is other than a registered person (unregistered person) (B2C) The place where the passenger embarks on the conveyance for a continuous journey. 2. Where the right to passage is given for future use a....

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....d, The place of supply where the passenger embarks on the conveyance for a continuous journey. i.e. Delhi. Example 3:- Mr. Prajapati buys a metro card in New-Delhi. He is entitled to use the card anywhere in Delhi, Faridabad, and Noida which is not predetermined at the time of buying the card. and at the time issuance of metro card recipient address will not available in records of supplier of se....