sanjivani (ichalkaranji) (146 Points)
16 April 2018thank u sir but what will be ur ans in the following case
if Mr.x residing in Delhi travelling with Indian airlines is provided with the movie on demand service as on board entertainment during the Kolkata - Delhi leg of Bangkok- Kolkata- Delhi flight determine the place of supply in case of services provided to Mr.x
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177713 Points)
Replied 16 April 2018
If the passenger boarded from Bangkok....... then correct.......
sanjivani
(ichalkaranji)
(146 Points)
Replied 16 April 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177713 Points)
Replied 16 April 2018
Plane originated from Bangkok........ final destination Delhi........having stoppage Kolkata in between.(total travelling route)
The service provided to passanger when plan departed Kolkata........ for Delhi. (Leg)
khushbu garg
(.)
(317 Points)
Replied 16 April 2018
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 16 April 2018
khushbu garg
(.)
(317 Points)
Replied 16 April 2018
vishal
(student)
(47 Points)
Replied 16 April 2018
in this case place of supply is where from passanger actually embarks for his journey
sanjivani
(ichalkaranji)
(146 Points)
Replied 16 April 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177713 Points)
Replied 16 April 2018
 |
place of supply is first schedule point of departure |  |
htdocs-cbec/gst/eflier-IGST-23062017
D. Place of supply of services in case of cross-border supplies: (Section 13) (Where the location of the supplier of services or the location of the recipient of services is outside India)
(i) In respect of the following categories of services, the place of supply is determined with reference to a proxy. Rest of the services are governed by a default provision.........
9. Services on-board a conveyance..............The first scheduled point of departure of that conveyance for the journey..........
The section applies when the passanger also board the plane from outside India.....
But if the passanger boards from Kolkata (to Delhi)........ section 10(13) IGT would be out of question...... Note that Indian Airlines is registered in India, on which the passanger registered at Delhi travels.....
C. Place of supply of services in case of Domestic Supplies [Section12] (Where the location of supplier of services and the location of the recipient of services is in India)
(i) In respect of the following 12 categories of services, the place of supply is determined with reference to a proxy. Rest of the services are governed by a default provision.
8. Services on board a conveyance............. Location of the first scheduled point of departure of that conveyance for the journey........
Here the question arises, if the section is applicable for Domestic supply .....
So, how can Bangkok be in India????
For this section..... the first schedule point of departure should be in INDIA !!!
sanjivani
(ichalkaranji)
(146 Points)
Replied 16 April 2018
CAclubindia
