POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) [ Section 13(11) of IGST Act ]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 1 Services provided on board a conveyance during passenger transportation including services intended to be wholly or substantially consumed while on board First scheduled point of departure of that conveyance for the journey Examples Example 1:- Mr. Y booked a trip for family from air India departing from Delhi to New York supplies food to its passengers. The place of supply will be Firs....