Mr. Sundar, an unregistered person based in Gurugram, Haryana, books a two-way air journey ticket from New Delhi to Mumbai on 5th December. He…
CA Intermediate · Taxation · MTP · May 2026
Mr. Sundar, an unregistered person based in Gurugram, Haryana, books a two-way air journey ticket from New Delhi to Mumbai on 5th December. He departs from New Delhi on 10th December in a late-night flight and lands in Mumbai the next day. He leaves Mumbai on 14th December in a morning flight and reaches New Delhi on the same day. Determine the place of supply for both journeys.
Suggested Answer and Working Notes:
The place of supply of passenger transportation services to an unregistered person shall be the place where the passenger embarks on the conveyance for a continuous journey. Further, the return journey shall be treated as a separate journey even if the tickets for the onward and return journeys are issued at the same time. In the given case, Mr. Sundar is an unregistered person. For the outward journey from New Delhi to Mumbai, the passenger embarks at New Delhi. Therefore, the place of supply shall be New Delhi. For the return journey from Mumbai to New Delhi, the passenger embarks at Mumbai and hence the place of supply shall be Mumbai.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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