An Indian airline supplies passenger transport to an unregistered customer who lives in Delhi. He books through a travel agent in Hyderabad and embarks in Mumbai for a continuous journey to Dubai.…
Question and options
An Indian airline supplies passenger transport to an unregistered customer who lives in Delhi. He books through a travel agent in Hyderabad and embarks in Mumbai for a continuous journey to Dubai. Under section 12(9) of the IGST Act, 2017, what is the place of supply of the airline's service?
Dubai
Hyderabad
Mumbai
Delhi
Answer and explanation
Section 12(9) of the IGST Act makes the place of supply of passenger transport to a registered person its location, and to any other person the place where the passenger embarks on the conveyance for a continuous journey. The customer is unregistered, so the place is Mumbai; his home address and the agent's office do not matter, and the destination abroad is not the test.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- A consumer submits a fresh request on 15 April 2025 asking for examination under section 171(2) of the Central Goods and Services Tax Act, 2017 of whether a…
- Within how many days of receiving a GST composition show-cause notice in FORM GST CMP-05 must the recipient ordinarily reply?
- Which form reports the input tax credit amount payable on the specified stock and capital goods when a regular GST taxpayer switches to the composition levy?
- A manufacturer claims a refund of unutilised input tax credit under the inverted duty structure for a period in which all its credit was availed in November 2026.…
- Which provision of the CGST Act, 2017 lists the activities or transactions that are treated neither as a supply of goods nor as a supply of services?