Place of supply in case of unregistered passenger for supply by OLA – HC set aside erroneous order

Ani technologies Private Limited Vs State of Telangana (Telangana High Court) It is prima facie evident that if the passenger is not registered under GST and avails transportation service, by way of legal fiction the place of supply would be the place where the passenger embarks or starts his journey. Keeping the above legal provision in mind, we may advert to the impugned order dated 04.02.2022. Though the 3rd respondent has referred to provisions of Section 12(9) of the IGST Act, he has however erroneously recorded that in case of unregistered recipient, the place of supply shall be the loca...