Sky Airways Pvt Ltd. (referred as SAPL), operating Sky Airlines, registered under GST in Chennai, Tamil Nadu, reported following supplies: (1) Ravi,…

The place of supply of passenger transportation service to an unregistered person, is the place where the passenger embarks on conveyance for a continuous journey. The return journey shall be treated as a separate journey. Accordingly, place of supply (i) For onward journey/Delhi to Jaipur is Delhi and (ii) For return journey/Jaipur to Delhi is Jaipur The place of supply for unregistered recipient of concessional ticket that could be used for future travel is address/location of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services. In case that address of Ravi is available in the records of SAPL, place of supply is Mumbai, Maharashtra. However, if the address of Ravi is not available in the records of SAPL, place of supply is Chennai, Tamil Nadu. Where the services are supplied on board a conveyance, including an aircraft, the place of supply shall be the first scheduled point of the departure of the conveyance So, the place of supply for services of watching the movie is Jaipur.