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POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]
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....ce of Supply (POS) 1 Passenger transportation services POS shall be Place where the passenger embarks on the conveyance for a continuous journey. Examples Example 1:- Mr. Raghu is resident of Kerala, has booked a ticket for Dubai to India flight from an airlines registered in Gurugram, Haryana for a continuous journey. The place of supply of services by airlines is the place where the passe....