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Query on GST, determine Place of Supply

14 December 2018

Round trip:-

Bangalore - Ahmadabad - Pune - Ahmadabad - Bangalore

Assume travel is via Bangalore based Airline

Determine POS n charges in term of gst in each leg of journey ??

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6 Replies

Love Yadav (10 Points)
Replied 14 December 2018

Both will be treated as Independent Journey
And place of supply will be Place of Journey (i.e origin place)

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Nitesh bind (Student CA Final ) (12692 Points)
Replied 15 December 2018

POS would be determined u/s 12 of IGST Act and it would be the place where passenger embarks for a continuous journey. i.e. THE BOARDING PLACE OF PSGR (Journey Starting Point)

Here It is round trip and would be taken as 2 separate journey ; i.e

1. Bangalore--Ahmedabad--Pune

2. Pune--Ahmedabad--Bangalore

For first case POS = Bangalore

For Second POS = Pune

Note- It does not matter whether travel is by Air India or Air Asia, or Air Etihad. All that matters is starting point and end point of psgr. :-)

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Jaisika Kukreja (216 Points)
Replied 16 December 2018

thnku so much @ Nitesh

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Nitesh bind (Student CA Final ) (12692 Points)
Replied 16 December 2018

You are most Welcome Jaisika. And I know your exam are just to begin; So All the very best for your exams. In case you want my answer on any specific query you could drop me PM OR mail me OR Facebook.com/taxeffects drop a message there.

4 Like