Next topic is Passenger Transportation Service.
What we just studied was about goods transportation.
If you take goods from here to there, then goods
transportation.
He is taking a passenger from here to there.
Passenger Transportation Service.
Everyone goes by air, by train, by metro.
All those points will be covered here.
What are they? How are they?
He is talking about Passenger Transportation Service.
Then he says that if you are giving service to a registered
person, then location of the receiver.
If you are giving service to a registered person, then
location of the receiver.
You go to a travel agent to book a ticket for an aeroplane.
You say, give me a ticket from Delhi to Mumbai.
And if I am a registered person, then I will claim ITC as
well.
Traveling service is related to business.
I have to go to Mumbai for business.
I will claim ITC.
I am a registered person.
Now you are a registered person.
He has come to know.
Now when he has come to know, then what is the place of
supply?
Location of the receiver.
But if you are an unregistered person, then what does it
say in that case?
Location where the passenger starts on a continuous journey.
From where you start on a continuous journey, that
particular place is your place of supply.
Look at the second point.
Issue of right to passage for future use.
Point of wording not known at the time of issue.
Like they give you a metro card.
They give you a metro card.
They issue it to you.
Now when they are issuing you that metro card, at that time
it is very difficult to find out from where you will go.
From where you will use this card.
It is very difficult to find out at that time.
Future right.
It is written on it.
We have issued you a right to passage.
But the future use, the future point of use is not clear at
that time.
It is very difficult to find out at that time.
Where will you use this card?
To go from here to there.
What is the use?
When is the use?
That becomes a little difficult.
So in that case, if it is being given to a registered
person, then for a registered person, the location of the
receiver is fine.
But if you give it to an unregistered person.
You are giving it to an unregistered person and you have
his address.
If you give it to an unregistered person, like a metro
card, and you have his address, then fine.
Location of the unregistered person.
Otherwise, if you don't even have the address, then
location of the supplier of service will be considered as
your place of supply.
See.
Service is supplied on board a conveyance.
Next topic.
You are going on a conveyance, for example, you are going
on a ship.
You are going on a cruise.
This is normal.
You are going on a ship from Bombay.
Bombay to Goa.
You are going on a small cruise.
You are going from Goa to Madras on a ship.
Now, what is the difference in a ship?
For example, I got a shave done on a ship.
I got my hair cut.
These are some services that I am taking on board a
conveyance.
I am taking on board such services.
Is he selling me goods?
No. He is giving me services.
I caught a flight from Delhi to Bombay.
I caught a flight.
He is giving me services.
He can show me a film.
It will take an hour and a half.
He can show you a short film.
He can show you a documentary.
It is on a paid basis.
You will have to take its subscription.
Or you will have to pay for it separately.
These are services.
There are many such services, which are given to you at the
time of conveyance, when you go on a ship or go in an air
cargo.
Now, those services, in that case, what will be the place
of supply of those services?
What is their place of supply?
Location of first scheduled point of departure of that
conveyance for the journey.
The first time, from where that conveyance starts moving,
like a flight from Delhi to Bombay,
if you are going from Bombay to Goa by ship, if you are
going by a small vessel, then Bombay, the first scheduled
point of departure, from where it starts moving, that point
will be considered as your first scheduled point of
departure.
And that will be considered as your place of supply.
In that case, whether you are a registered person or not,
or an unregistered person, there is no requirement to check
that.
These are services.
Differentiation is not possible in this.
If I am showing a film,
I will show the same film to you as well as to the person
next to me.
What customization can I do in that?
In that case, there is no requirement to differentiate
between a registered person and an unregistered person.
You just have to check the place of supply.
In the case of place of supply, you can see the location of
the first scheduled point of departure.