Determine the place of supply with reference to the GST Law in the following independent cases: (i) Mr. Joy Jacob, an unregistered person of Asansol, West Bengal sends a courier through Kolkata, West Bengal based Mohan B

Answer 6(a) (i) Courier Service: The place of supply of services by way of transportation of goods by courier provided to an unregistered person is the location at which such goods are handed over for their transportation. Therefore, the place of supply, in the given case is Kolkata, West Bengal. (ii) Passenger Transportation: The place of supply of passenger transportation service to an unregistered person is place where the passenger embarks on the conveyance for a continuous journey. Further, as per explanation, in case of continuous journey, the return journey is treated as a separate journey, even if the tickets for onward and return journey is issued at the same time. Therefore, the place of supply for the outward and return journey are the locations where Mr. Mitin embarked on the conveyance for the continuous journey. Therefore, the place of supply in first case is Prayagraj, Uttar Pradesh for outward journey, and Jaipur, Rajasthan, for return journey. (iii) Installation Service: If the supply involves goods which are to be installed at site, the place of supply is the place of such installation. Therefore, the place of supply, in the given case is Haridwar, Uttarakhand.