How to Determine the Place of Supply of 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, MaharashtraPlace of supply: The catering service is performed in Mumbai, MaharashtraThis 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: KeralaPlace of supply: The Ayurveda treatment is performed in KeralaThis is an intrastate supply and the taxes applicable are CGST + […]