POS - Services in relation to services on board a conveyance (within India) [Section 12(10) of IGST Act] - GST Ready Reckoner - GST

Determination of supply of services in relation to services on board a conveyance Services on board a conveyance. [ Section 12(10) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle. Location of the first scheduled point of departure of that conveyance for the journey. Examples - Example 1:- Mr. Mukesh is travelling from Delhi to Ranchi. He demand watches a movie at the station of Lucknow on board by making the payment. The place of supply will be, the place of first schedule point of departure of the conveyance. i.e. Delhi. Example 2:- Mr. X, residing in Chennai is travelling with an Indian Airlines aircraft and is provided with lunch on demand services for Rs. 1,000 on board during the Delhi to Chennai leg of Bangkok - Delhi - Chennai Flight. The place of supply will be, the place of first schedule point of departure of the conveyance (Aircraft). i.e. Bangkok.