A Person Travels From Mumbai to Delhi. What will be the place of supply?

A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?

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2 Answer(s)

Place of supply of service in this case will be Gurgaon. according section 12 of IGST Act in case of insurance services if provided under B2B then location of recipient of service, in case if B2C, address of recipient available to supplier of service, will be place of supply.

Answered on June 8, 2017.
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As per section 12 (13)(b) of IGST act 2017, location of recipient of service on the records of supplier of services would be taxable event.

Answered on June 8, 2017.
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