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Question 13 - What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai? - Faq On GST (2nd Edition) Dated 31.3.2017Extract Q 13. What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai? Ans. If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 12(9) of the IGST Act)
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