Determine the place of supply in the following independent cases: (i) Mohan (New Delhi) boards the New Delhi-Kota train at New Delhi. He sells the…

(i) The place of supply of goods supplied on a board a conveyance like aircraft, train, vessel, motor vehicle is the location where such goods have been taken on board. Place of supply of goods supplied on board a conveyance is determined under this provision even if the supply has been made by any of the passenger on board the conveyance and not by the carrier of the conveyance. Thus, in the given case, the place of supply of goods is the location at which the goods are taken on board, i.e. New Delhi and not Jaipur where they have been sold. (ii) If the supply involves goods which are to be installed or assembled at site, the place of supply is the place of such installation or assembly. This is a case of composite supply of goods wherein two supplies are involved, supply of goods and ancillary supply of installation/assembling service. The principal supply is supply of goods which are being installed. Thus, the place of supply is the site of assembly of machine, i.e. Kutch even though PC Industries is located in Maharashtra.