Example
-149
A
bus transporter (Ram Ltd) deals in passenger transportation having four Volvo
busses and Volvo buses have four route which are as follows:-
·
Delhi- Jaipur
·
Delhi –
Dehradun
·
Delhi –
Chandigarh
·
Delhi – Manali
Ram
Ltd provides services to registered taxable person and non-registered taxable
person. Following are the details of services offered to different person.
|
Route |
Location
of embarking the passenger |
Location
of recipient |
Service
recipient registered or not |
Location
of Supplier |
|
Delhi-Jaipur |
Delhi |
Haryana |
Registered |
Delhi |
|
Delhi-
Manali |
Ambala |
Delhi |
Not
Registered |
Delhi |
|
Delhi-
Chandigarh |
Panipat |
MP |
Not
Registered |
Delhi |
|
Delhi-
Jaipur |
Delhi |
Kolkata |
Registered |
Delhi |
|
Delhi-
Dehradun |
Delhi |
Punjab |
Not
Registered |
Delhi |
Determine
the
1.Place of supply ?
2. Location of
Supplier?
3. Inter-state or
Intra-state Supply ?
Solution:-
As per Sec 12(9)
The
place of supply of passenger transportation service to,—
(a)
a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the
place where the passenger embarks on the conveyance for a continuous journey:
Provided
that where the right to passage is given for future use and the point of
embarkation is not known at the time of issue of right to passage, the place of
supply of such service shall be determined in accordance with the provisions of
sub-section (2).
|
Route |
Location
of embarking the passenger |
Location
of recipient |
Service
recipient registered or not |
Location
of Supplier |
Place
of Supply |
Inter-state
or Intra state |
|
Delhi-Jaipur |
Delhi |
Haryana |
Registered |
Delhi |
Haryana |
Inter-State |
|
Delhi-
Manali |
Ambala |
Delhi |
Not
Registered |
Delhi |
Ambala |
Inter-State |
|
Delhi-
Chandigarh |
Panipat |
Utar
Pardesh |
Not
Registered |
Delhi |
Panipat |
Inter-state |
|
Delhi-
Jaipur |
Delhi |
Haryana |
Registered |
Delhi |
Haryana |
Inter-state |
|
Delhi-
Dehradun |
Delhi |
Punjab |
Not
Registered |
Delhi |
Delhi |
Intrastate |