GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?

Follow

In the above case, the place of embarkation will not be available at the time of issue of invoice as the right to passage is for future use. Accordingly, place of supply cannot be the place of embarkation. In such cases, the default rule shall apply. (The proviso clause to section 6(10) (b) of the IGST Act)

Was this article helpful?
0 out of 1 found this helpful

Comments