The place of supply (POS), in the case of passenger transportation services as defined in section 12(9) of the IGST Act, 2017 provided to a registered person shall be the __________.

CS Executive · Tax Laws · PYQS · December 2020
The place of supply (POS), in the case of passenger transportation services as defined in section 12(9) of the IGST Act, 2017 provided to a registered person shall be the __________.
(A) location of service provider
(B) location of such registered person
(C) place where the passenger disembarks from the conveyance
(D) place where the passenger embarks on the conveyance

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic