Q 451. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?

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Ans.   In respect of goods, the place of supply shall be the location at which such goods are taken on board. (Section 5(5)of IGST Act) . However, in respect of services, the place of supply shall be the location of the first scheduled point of departure of that conveyance for the journey. (Section 6(11)of IGST…

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