Section 12(9) in The Integrated Goods and Services Tax Act, 2017
(9)The place of supply of passenger transportation service to,-(a)a registered person, shall be the location of such person;(b)a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey:Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in accordance with the provisions of sub-section (2).Explanation. - For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time.
