POS - Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels (Where either the supplier or the recipient is located outside India) [ Section 13(8)(c) ] - GST Ready Reckoner - GST

Determination of supply of Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels Service in relation to hiring of means of transport including yachts but excluding aircrafts and vessels upto a one month . [ Section 13(8)(c) of IGST Act ] S.No. Nature of Supply of services Place of Supply (POS) 1 Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month. POS shall be location of the supplier of services Service in relation to hiring of means of transport including yachts but more than one month or services in relation to aircraft and vessel The sub section 13(8)(c) of IGST Act covers situation where the hiring is for a period of upto one month. the hiring is more than one month or hiring of aircraft or vessel then the place of supply of services will be determined as per general provision mention in section 13(2) of IGST Act 2017. Examples Example 1:- Mr. X an unregistered person based in New Delhi, hires a yacht from a company in London, for 15 days, The place of supply will be location of the supplier of services i.e. London(Outside India)