Continuous journey rules preserve embarkation-based GST treatment despite short transit stops, while human-remains transport remains outside supply.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Passenger transportation follows the place of embarkation for a continuous journey. Where either the supplier or passenger is outside India, a short transit stop does not amount to a stopover or interrupt the journey; transportation embarking outside India consequently has a place of supply outside India and is not subject to GST. Where both supplier and passenger are in India, embarkation from Kolkata makes the service an intra-State supply liable to CGST and WBGST at the notified rate, with economy-class treatment subject to the input tax credit condition. Air transportation of human remains falls within funeral, burial, crematorium or mortuary services and is neither a supply of goods nor services, so remains outside GST.....