Neeta booked a special holiday train which runs from Jaipur to Kanyakumari and provides fooding, sight-seeing and other entertainment services. She also booked a return ticket at the same time for the same train.

As per section 12(10) of CGST Act, in case of service supplied on board a conveyance, the place of supply is the location of the first scheduled point of departure of that conveyance for the journey. For determining the place of supply of both goods and services supplied on board a conveyance, no distinction is made between registered and unregistered recipients. Hence the place of supply for services on board a conveyance shall be Jaipur for outward journey and it will be Kanyakumari for return Journey. Further, for passenger transportation services, the place of supply as per section 12(9) of IGST Act shall be the place where passenger embarks on the conveyance for a continuous journey {assuming that the service is given to an unregistered person}. Further, as per the explanation, the onward journey and return journey are to be treated as separate journey. Therefore, in given case for passenger transport service, place of supply shall be "Jaipur" for Jaipur to Kanyakumari journey and "Kanyakumari" for Kanyakumari to Jaipur journey.