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Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply under GST?

  • In the above case, the place of embarkation will not be available at the time of issue of invoice as the right to passage is for future use.
  • Accordingly, place of supply cannot be the place of embarkation.
  • In such cases, the default rule shall apply. (The proviso clause to section 12(9) of the IGST Act)

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