# Place of Supply: Services Provided On Board

## Scope

Services supplied on board a vessel, aircraft, train, motor vehicle, or any other conveyance during the journey — e.g., in-flight meals, on-board massage, train pantry, etc.

## Rule

Scenario	Place of Supply
Always	First scheduled point of departure of that conveyance for the journey

## Why "First Scheduled Point"?

A journey may have multiple legs/stops. To avoid ambiguity, the law pins PoS to the first scheduled point of departure of the conveyance for the journey on which the service was rendered — regardless of where on the route the service was actually consumed.

Worked example

### Example 1

Example — Massage on a multi-stop flight

Mr. Ron flies Delhi → Mumbai (stopover) → Bangalore. He receives an on-board massage after Mumbai but before landing in Bangalore.

Solution: The journey's first scheduled point of departure is Delhi. PoS = Delhi, even though the service was actually consumed on the Mumbai → Bangalore leg.

⚠️ Common exam mistakes

Taking the place where service was actually rendered (e.g., mid-air over a different State) as PoS.
Using the destination as PoS.
Treating each leg separately — for on-board services, only the FIRST scheduled departure of the journey matters.

Bare-Act text Section 12(10) · IGST Act, 2017 · click to expand

Section 12(10), IGST Act: The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey.

Now that you've read this — what's next?

Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.

🔥 Drill 5 Qs on this → ✍️ Adaptive practice →

Place of Supply - Services On Board a Conveyance [Section 12(10) IGST Act]

Worked example

⚠️ Common exam mistakes