POS - Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels (Where either the supplier or the recipient is located outside India) [ Section 13(8)(c) ]

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....relation to hiring of means of transport including yachts but excluding aircrafts and vessels upto a one month . [Section 13(8)(c) of IGST Act] S.No. Nature of Supply of services Place of Supply (POS) 1 Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month. POS shall be location of the supplier of services * S....