We have discussed about the general rules for determining the place of supply of services in our earlier blog. Let us now understand how to determine the place of supply in case of certain specific services.
| Type of Service | Type of recipient | Place of supply | Example |
|---|---|---|---|
| Restaurant and catering services | Not applicable | Location where the service is rendered | Manish Caterers in Mumbai, Maharashtra, provides catering services to Mukesh Automobiles for their annual sales event in Mumbai. Location of supplier: Mumbai, Maharashtra Place of supply: The catering service is performed in Mumbai, Maharashtra This is an intrastate supply and the taxes applicable are CGST +SGST |
| Personal grooming, fitness, beauty treatment and health services, including cosmetic and plastic surgery | Not applicable | A Chartered Accountant registered in Bangalore, Karnataka, takes an Ayurveda treatment at Dev Ayurveda Centre in Kerala. Location of supplier: Kerala Place of supply: The Ayurveda treatment is performed in Kerala This is an intrastate supply and the taxes applicable are CGST + SGST | |
| Services in relation to training and performance appraisal | Registered person | Location of the recipient | Amogya Institute of Fashion Designing in Bangalore, Karnataka, provides fashion designing training to Mohan Apparel, registered in Chennai, Tamil Nadu. The training is conducted at Amogya Institute’s premises. Location of supplier: Bangalore, Karnataka Place of supply: Location of Mohan Apparel is Chennai, Tamil Nadu. This is an interstate supply and the tax applicable is IGST. |
| Unregistered person | Location where the service is rendered | Amogya Institute of Fashion Designing in Bangalore, Karnataka, provides an undergraduate course in fashion designing to students at its premises. Location of supplier: Bangalore, Karnataka Place of supply: The training is provided in Bangalore, Karnataka Hence, this is an intrastate supply and the taxes applicable are CGST and SGST | |
| Services provided through admission to a cultural, artistic, sporting, scientific, educational or entertainment event or amusement park | Not applicable | Location where the event is held | A person in Hyderabad, Andhra Pradesh, buys tickets for the Island Tourism Festival in Andaman and Nicobar Islands from the Department of Tourism of Andaman and Nicobar Islands. Location of supplier: Andaman and Nicobar Islands Place of supply: The Island Tourism Festival is held in Andaman and Nicobar Islands This is an intra-Union Territory supply and the taxes applicable will be CGST+ UTGST |
| Services provided through organisation of a cultural, artistic, sporting, scientific, educational or entertainment event | Registered person | Location of the recipient | Monica Event Organizers, registered in Mumbai, provides event management services to Komal Automobiles, registered in Delhi, for their annual sales event in Mumbai. Location of supplier: Mumbai Place of supply: Komal Automobiles is located in Delhi. This is an interstate supply and the tax applicable is IGST. |
| Unregistered person | Location where the event is held | Monica Event Organizers, in Mumbai, provides event management services to a customer located in Rajasthan, for her wedding reception in Mumbai. Location of supplier: Mumbai Place of supply: The wedding is held in Mumbai This is an intrastate supply and the taxes applicable are CGST + SGST |
You can note that in case of services where the place of supply is the location at which the service is rendered or where the event is held, the type of supply is always intrastate.
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