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 ServiceType of recipientPlace of supplyExample
Restaurant and catering servicesNot applicableLocation where the service is renderedManish 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 surgeryNot applicableA 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 appraisalRegistered personLocation of the recipientAmogya 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 personLocation where the service is renderedAmogya 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 parkNot applicableLocation where the event is heldA 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 eventRegistered personLocation of the recipientMonica 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 personLocation where the event is heldMonica 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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