Law Legends


Section 12 of IGST Act, 2017:Place of Supply of Services

As per Section-12(4), the location where restaurant and catering services, personal grooming, fitness, beauty treatment, and health services, including cosmetic and plastic surgery are performed is considered the place of supply for these services.

Therefore, for restaurants or fitness centres, the place of supply is the respective restaurant or fitness centre. Regarding catering services, the place of supply is determined by the location where the food is supplied.

Example-1: Mr. X, a Pune-based businessman, enjoys a meal at a restaurant in Mumbai during a business trip. According to the place of supply regulations, the location where the restaurant service is performed, which in this case is Mumbai, determines the place of supply.

Example-2: Mr. Timmy Ferreira, a makeup artist based in Kolkata, travels to Jaipur, Rajasthan, to provide makeup services for Ms. Simran Kapoor, a Bollywood actress residing in Mumbai. According to the place of supply regulations, the place where the service is actually performed, in this case, Jaipur, is considered the place of supply.

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