Girdhar Gopal boards a train at Chennai, scheduled to travel to Kolkata. During the journey, the pantry car sells him a packaged sandwich (taken on…

In respect of goods, the place of supply is the location at which such goods are taken on board. However, in respect of services, the place of supply is the location of the first scheduled point of departure of that conveyance for the journey. Accordingly, place of supply in given case will be as follows: (i) Packaged sandwich (goods): The place of supply of goods supplied on board a conveyance is the location at which the goods are taken on board, i.e., Vijayawada, Andhra Pradesh. (ii) Wi-Fi service (services): The place of supply of services supplied on board a conveyance is the location of the first scheduled point of departure of the conveyance for that journey, i.e., Chennai.