What is the place of supply for the transportation of passengers and goods?
The place of supply is where the transportation service is performed. If you travel inside the KSA, the supply is taxable at 5%. Outside the KSA, it is zero-rated. If the service involves transport both within the KSA and outside the KSA, it is taxed based on the supply within the KSA (5%) and outside the KSA (0%).