Question 22
Akash Electronics, registered in Bangalore, purchased corporate flight tickets
from Bangalore to Delhi from Happy Air Travels Ltd.’s Delhi branch. What is the
place of supply and how can we claim ITC in such Case?
Answer:
The place of supply in this case is as per section 12(10) is as follow
10) The place of supply of services on board a conveyance, including a vessel,
an aircraft, a train or a motor vehicle, shall be the location of the first
scheduled point of departure of that conveyance for the journey
So place of supply is Bangalore accordingly it will be subjected to IGST Credit
in this case not restricted by section 17(5)
so if it is for the use of taxable out ward supply then you can claim credit of
it. (REPLY dt. 26/1/2018)