Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (v) Mr. Sharma travelling from Delhi to Chennai in a flight. He desired to watch an English movie during the journey
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (v) Mr. Sharma travelling from Delhi to Chennai in a flight. He desired to watch an English movie during the journey by making the necessary payments to the Airlines.
Answer & Explanation:
The place of supply of such services of showing movie on demand is the first scheduled point of departure of the conveyance for the journey i.e. Delhi. (Section 12(10) of Integrated Goods and Services Tax Act, 2017).
Topics: GST
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