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    Posted By : Divyansh Sachdeva / Published on : 29-Mar-2019 05:31 AM / View : 1577 / Comment : 4

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    In terms of section 12(9) of the IGST Act, 2017 the place of supply of
    passenger transportation service to a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey.

    In section 2 (3) of the IGST Act, 2017, the term “continuous journey” has been defined to mean a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.

    Do all stopovers cause a break in continuous journey? Does the definition of“continuous journey” include instances whereby the stopover is for any period of time?
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    • Dear sir,

      Section 2(3) of IGST Act: As per the Definition of “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves NO STOPOVER between any of the legs of the journey for which one or more separate tickets or invoices are issued.

      Explanation: The term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time.

      (Even a one STOPOVER/ DISEMBARK will lead to break in a continuous Journey )

      Thank you .

      02-04-2019 / 05:12:58 AM
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