POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) [ Section 13(11) of IGST Act ] - GST Ready Reckoner - GST

Determination of place of supply of services in relation to s ervices on board a conveyance Services on Board a conveyance [ Section 13(11) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1 Services provided on board a conveyance during passenger transportation including services intended to be wholly or substantially consumed while on board First scheduled point of departure of that conveyance for the journey Examples Example 1:- Mr. Y booked a trip for family from air India departing from Delhi to New York supplies food to its passengers. The place of supply will be First scheduled point of departure of that conveyance for the journey i.e. Delhi (first scheduled point of departure). For the return journey, the place of supply shall be first scheduled point of departure of that conveyance for the journey i.e. New York. Example 2:- A blanket on demand is provided as on board in the night during the Kolkata to Delhi leg of Thailand- Kolkata- Delhi flight. The place of supply of services will be first scheduled point of departure of that conveyance for the journey i.e. Thailand. Example 3:- A movie on demand is provided as on-board entertainment during the Bangkok-Jakarta leg of Delhi-Kolkata-South Korea -Jakarta, The place of supply will be first scheduled point of departure of that conveyance for the journey i.e. Delhi.