plz explain me with example following concept
place of supply in case of services provided on board a conveyance shall be the location of the first schedule point departure of that conveyance for the journey
Hi
In relation to your query please find below example:
Case 1 - A canteen Service provider registered in Karnataka and providing on board canteen facities in the train travelling from Bangalore to Delhi
First Schedled Departure - Bangalore.
Hence in this case any food supplied by the on board canteen to the passengers during the journey shall be charged with SGST and CGST, irrespective of the place at which the service is provided by the onbaord canteen.
Case 2 -
A canteen Service provider registered in Karnataka and providing on board canteen facities in the train travelling from Delhi to Bangalore
First Schedled Departure - Delhi
Hence in this case any food supplied by the on board canteen to the passengers during the journey shall be charged with IGST, irrespective of the place at which the service is provided by the on board canteen
Hope this Clarifies your query
Any other Views are appreciated
CAclubindia
