Determining Place of Supply of Specific Services
In this article, we aim to highlight how to ascertain the place of supply of specific services. We have provided a brief overview of the kind of specific services and provided an example to supplement the same as follows –
|
Specific Service |
Recipient |
Place of Supply |
Illustration |
|
Restaurant and catering services |
N.A. |
At the location of rendering the service |
Delight Catering based in Maharashtra provides catering services to an annual event of Mahindra Blues at Mumbai, Maharashtra (place of supply) and since the service has been supplied in Maharashtra itself, taxes are levied by way of the CGST and SGST. |
|
Services pertaining to personal grooming, fitness, beauty treatment and health services, (this also includes cosmetic and plastic surgery) |
N.A. |
At the location of the recipient |
F&M Clothing avails of spa services for ten employees at a well-known spa establishment in Maharashtra. since the service is performed in Maharashtra, it qualifies as an intrastate supply and the taxes are levied by way of the CGST and SGST. |
|
Training and performance appraisal related services |
Registered person |
At the location of the recipient |
F&M Clothing has a design school in Karnataka where it provides lessons on designing to employees of Lara Fashion registered in Maharashtra. Since the training is conducted in Karnataka, the place of supply is Karnataka. Thus, it qualifies as an interstate supply and the taxes are levied by way of the IGST. |
|
Training and performance appraisal related services |
Unregistered person |
At the location of rendering the service |
F&M Clothing has a design school in Karnataka where it renders services such as courses on fashion design to students looking to work in fashion, at its premises in Karnataka. Since the training is conducted in Karnataka, the place of supply is Karnataka. Thus, it qualifies as an intrastate supply and the taxes are levied by way of the CGST and SGST. |
|
Rendering services pertaining to admission to any cultural, artistic, sporting, scientific, educational or entertainment event or amusement park |
N.A. |
At the location where the event is held / hosted |
F&M Clothing purchases ten tickets for its employees to visit a musical event in Pondicherry and buys tickets in Maharashtra. Since the place of rendering the supply is at the location where the event is going to be conducted, the place of supply is Pondicherry. Thus, it qualifies as an inter-Union territory supply and the taxes are levied by way of the CGST and UTGST. |
|
Rendering services through organizing events pertaining to any cultural, artistic, sporting, scientific, educational or entertainment theme |
Registered person |
At the location of the recipient |
Seldom Events registered in Pondicherry provides event management services to F&M Clothing based in Karnataka for a sales event to be held in Karnataka.Since the event is supplied by a person registered in Karnataka, and the recipient is based in Pondicherry, this qualifies as |
|
Rendering services through organizing events pertaining to a cultural, artistic, sporting, scientific, educational or entertainment theme |
Unregistered person |
At the location where the event is held / hosted |
Seldom Events, registered inKarnataka,renders event management services to F&M Clothing located in Maharashtra, for an event. The place of the supplier is Maharashtra and location of the supply of service is Maharashtra thus this qualifies as an intrastate supply and the taxes are levied by way of CGST and SGST. |
It is pertinent to note that the supply is an intrastate supply when the place of supply of services is the location where the services are rendered or provided or where an event is held.
