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.

Disclaimer:-The information available on this website/ App is solely for informational purposes. We make no representation or warranties of any kind, express or implied about the accuracy, reliability, with respect to information and material or video available on website/APP, any reliance you place on such information is therefore strictly at your own risk. We are not liable for any consequence of any action taken by you relying on the material/information provided on this website.