Determine the place of supply in each of the following independent circumstances: (i) Ms. Kavya, Delhi is a passenger travelling from Bengaluru to…

8. (i) 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. In the given case, the in-flight "movie on demand" is a service supplied on board the aircraft. The first scheduled point of departure of the SkyWing Airlines flight is Bengaluru. Therefore, the place of supply is Bengaluru (Karnataka). (ii) The place of supply of banking and other financial services, including stock broking services, to any person shall be the location of the recipient on the records of the supplier. However, where the address of the recipient as per the records of the supplier of services is not available, the place of supply shall be the location of the supplier of services. In the given case, Mr. Bhushan does not maintain any account with Trident Bank Ltd., his address would not be available in the bank's records. Therefore, the place of supply is Pune (Maharashtra), being the location of the supplier of services. (iii) Where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply of such goods shall be the location of the goods at the time of delivery to the recipient. In the given case, the packaging machine was already lying at the premises of Vertex Foods Pvt. Ltd. in Indore and was sold on an "as is where is" basis. Therefore, the place of supply is Indore (Madhya Pradesh), being the location of the machine at the time of delivery to the recipient.