Place of Supply, Goods and Services Tax - GST

[sanjeev batra]

1)What would be the place of supply in case of transport of passenger on a hire bus from delhi to haryana and same day return journey from haryana to delhi on a daily basis if recipient is unregistered 2)Whether two separate invoice are required to be issued one for delhi to haryana and another for haryana to delhi from supplier side if place of supply is different ?

Posts / Replies

[Alkesh Jani]

Sir, Your query is covered under Q.13 of FAQs issued by the CBIC and same is reproduced below:-

"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)"

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Alkesh.

[YAGAY and SUN]

We do endorse the very views of our experts.