Section - 02 - Definitions.

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

As per section 2(3) of the IGST Act, 2017, the meaning of "continuous journey" is:

(3) “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.

Explanation.––For the purposes of this clause, the term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time;

 

 

Continuous journey under GST defines when contemporaneous tickets and no intervening stop constitute one uninterrupted trip for tax treatment. The definition treats a journey as a continuous journey where one or more tickets or invoices are issued at the same time by a single supplier or an agent on behalf of multiple suppliers and there is no stopover between the legs covered by those tickets or invoices; a 'stopover' is where a passenger disembarks to transfer or to break the journey and resume it later.