EXAMPLE-88

Supply of a tetra pack of juice, sandwich and lays chips is provided on-board for refreshment during the Kolkata-Delhi leg of a Bangkok-Kolkata-Delhi flight on chargeable basis. Such goods are taken on board in Kolkata. Determine the place of supply of good provided on board.

Answer

As per section 10(1)(e) of IGST, place of supply shall be the location at which such goods are taken on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle. Accordingly, place of supply in this example is Kolkata.