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Continuous journey and stopover: section 2 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

A continuous journey depends on tickets or invoices issued at the same time by a single supplier or through an agent for several suppliers, with no stopover between separately ticketed or invoiced legs. Stopover includes an opportunity to disembark for a transfer or to break the journey and resume it later.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clause 2(3), verbatim (show)

(3) "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 .-For the purposes of this clause, 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;

2(3)continuous journey

"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 .-For the purposes of this clause, 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;Section 2(3)

The ticket or invoice timing, permitted issuing arrangement and absence of a stopover must all be present. A stopover includes a place where the passenger can disembark either to change conveyance or to interrupt the journey and resume it later.

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References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Continuous journey and stopover". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

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