Question regarding place of supply of goods sec 5 (igst act,

This query is : Resolved

ALOK RANJAN (Querist)
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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

CA.Vinita Gupta

CA.Vinita Gupta (Expert)
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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.