Determine place of supply with correct legal provision in context of CGST Act, 2017 in the following independent cases as under: (iv) Aryan residing in Delhi travelling with Indian Airlines is provided with the movie-on-

Answer 3(a)(iv) As per Section 12(10) of IGST Act, 2017, the place of supply of services board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey. The place of supply of this service will be Bangkok (i.e., the first scheduled point of departure of the conveyance for the journey) which is outside the taxable territory, hence not liable to tax.