11 August 2016
DEAR SIR, AS PER SUPPLY OF GOODS IF GOODS SUPPLIED ON A BOARD A CONVEYANCE SUCH AS VESSEL AN AIRCRAFT OR TRAIN OR A MOTOR VEHICLE THEN AS PER SEC 5 PLACE OF BUSINESS IS LOCATION AT WHICH SUCH GOODS ARE TAKEN ON BOARD. Q1.FOR EX. I SUPPLIED GOODS TO PARTY AT ORRISA WHEREAS IT IS BOARD AT RAIPUR (CG.)IN TRUCK. THIS WILL ATTRACT IGST OR CGST/SGST? WHAT WILL BE THE PLACE OF SUPPLY OF GOODS
16 August 2016
Place of provision of services provided on board a conveyance.- Place of provision of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.
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