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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
What will be the place of supply if a person travels from Mumbai to Delhi and back to Mumbai?
Team SoOLEGAL | 01/01/1970

If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks.

However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 6(11) of the IGST Act)


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