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Place of supply in caase of travel & tour operators


02 June 2017 Kindly provide me some data related to Place of Supply in the case of Travel & Tour Operators under GST.

Regards,
Rakesh

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02 June 2017 If tour and travel operator provides services to registered person then place of such registered person will be place of supply.

If person is other than registered person then location of recipient on record of supplier and if no address available then location of supplier



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