POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act] - GST Ready Reckoner - GST

Determination of place of supply of services in relation to Restaurant service, personal grooming/fitness/beauty and health services Restaurant service, personal grooming/fitness/beauty and health services [ Section 12(4) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery. Place at which services are actually performed shall be place of supply. Examples : Example 1:- Mr. A businessman from Pune dines in restaurant at Mumbai while on business trip. The place of supply of restaurant services is the location where such services is performed i.e. Mumbai. Example 2:- Mr. Timmy, a makeup artist at Kolkata, goes to Jaipur, Rajasthan for doing the makeup of Mrs. Simran Kapoor, a Bollywood actress based in Mumbai. The place of supply is the location where such services is performed, i.e. Jaipur Example 3 :- Mr. Raghu is providing catering services at Delhi , he received a order for providing catering services to in Bhiwadi, Rajsthan. The place of supply of service will be location at which services is actually performed i.e. Bhiwadi, Rajsthan