Place of Supply for Specific Services

We have already covered place of supply of goods and place of supply of general services along with services related to immovable property in our previous article. In this article, we will discuss the place of supply for specific services, i.e., performance-based services such as restaurant, training, events etc. along with numerous examples.

Supply at Restaurants

Example 1- Restaurant Raj Hotels in Mumbai, Maharashtra, provides catering services to Polaris Ltd. (registered in Gujarat) for their annual sales event in Mumbai. 

Supply of service: Catering 
Place of supply: Maharashtra 
GST: CGST + SGST 

Example 2- Personal GroomingAjay, a chartered accountant (Karnataka) has been advised to take an ayurvedic treatment at Om Ayurvedic Centre in Kerala.

Supply of service: Health by Ayurvedic Centre 
Place of supply: Kerala 
GST: CGST + SGST

Place of Supply for Training

If the immovable property (boat/vessel) is located in more than one State then all the states will be considered as place of supplies in proportion to the value of services. The states will share GST in proportion to the value of services.

Example 1- Admission to amusement parksA person in Karnataka buys admission tickets for Nicco Park (amusement park) in Kolkata, West Bengal from the Nicco Park organizers.

Supply of service: Admission
Place of supply: West Bengal (Location of the park)
GST: CGST+SGST

Example 2- Events managed for registered personsYardy Event Managers (Mumbai) is hired by Akash Electronics (Gujarat) to organize their annual sales event in Mumbai. 

Supply of service: Event management 
Place of supply: Gujarat (since the recipient is a registered person, location of recipient is the place of supply) 
GST: IGST 

Example 3- Events managed for unregistered personsYardy Event Managers (Mumbai) is hired by Ms. Malini (based in Bangalore) to manage her sister’s wedding (held in Mumbai). 

Supply of service: Event management 
Place of supply: Mumbai (since the recipient is unregistered person, location of event is the place of supply) 
GST: CGST+SGST 

Example 4- Events managed outside India for registered personsYardy Event Managers (Mumbai) is hired by Akash Electronics (Gujarat) to organize their annual business collaboration event in Singapore. 

Supply of service: Event management 
Place of supply: Gujarat (since the recipient is a registered person, location of recipient is the place of supply). Location of event is immaterial. 
GST: IGST 

Example 5- Events managed outside India for unregistered personsJack and Jones Event Managers (Mumbai) is hired by Ms. Malini (based in Bangalore) to manage her sister’s wedding (held in Dubai). 

Supply of service: Event management 
Place of supply: Bangalore (since the location of event is outside India, the location of recipient is the place of supply) 
GST: IGST

How our Software Can Help You?

ClearTax GST Software will make your life much easier. For your sales invoices, you do not have to calculate the place of supply each and every time. All you need to do you see enter the details of your buyer in the contacts master.

You can use ClearTax Bill Book to generate sales invoices. Based on your buyer’s and your GSTIN the software will automatically calculate the place of supply according to the provisions and inform you whether you will charge CGST/SGST or IGST. For your purchases invoices, all you need to do is upload the excel copy of your purchase invoices. The software will do the rest. 

Related Articles

Place of supply of goods

Place of supply of general services

Place of services related to immovable property