TMI BlogPlace of SupplyX X X X Extracts X X X X X X X X Extracts X X X X ..... Place of Supply X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be issued one for delhi to haryana and another for haryana to delhi from supplier side if place of supply is different ? Reply By Alkesh Jani: The Reply: Sir, Your query is covered unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 12(9) of the IGST Act)" Thanks Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Alkesh. Reply By YAGAY and SUN: The Reply: We do endorse the very views of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur experts. X X X X Extracts X X X X X X X X Extracts X X X X
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