Place of Supply for Specific Services

We have previously discussed the place of supply for goods, general services, and services related to immovable property. In this article, we focus on specific performance-based services—such as those provided by restaurants, training centers, event organizers, and other specialized service providers—accompanied by numerous examples.

Supply at Restaurants

Performance-based services provided by restaurants are a common example. Below are a couple of examples:

Example 1 – Catering Service

Scenario: Restaurant Raj Hotels in Mumbai, Maharashtra, provides catering services for Polaris Ltd.’s annual sales event held in Mumbai.
Supply of Service: Catering
Place of Supply: Maharashtra
GST: CGST + SGST

Example 2 – Personal Grooming

Scenario: Ajay, a chartered accountant from Karnataka, is advised to take an Ayurvedic treatment at Om Ayurvedic Centre in Kerala.
Supply of Service: Health service provided by the Ayurvedic Centre
Place of Supply: Kerala
GST: CGST + SGST

Place of Supply for Training and Events

If the immovable property (or vessel/boat) is located in more than one state, all those states will be considered as the place of supply. GST will be apportioned among these states in proportion to the value of services provided.

Example 1 – Admission to Amusement Parks

Scenario: A person in Karnataka purchases admission tickets for Nicco Park (an amusement park) in Kolkata, West Bengal, from the organizers.
Supply of Service: Admission
Place of Supply: West Bengal (location of the park)
GST: CGST + SGST

Example 2 – Events Managed for Registered Persons

Scenario: Yardy Event Managers in Mumbai is hired by Akash Electronics (registered in Gujarat) to organize their annual sales event held in Mumbai.
Supply of Service: Event management
Place of Supply: Gujarat (since the recipient is registered, the recipient’s location is used)
GST: IGST

Example 3 – Events Managed for Unregistered Persons

Scenario: Yardy 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 (for unregistered recipients, the event location determines the place of supply)
GST: CGST + SGST

Example 4 – Events Managed Outside India for Registered Persons

Scenario: Yardy Event Managers (Mumbai) is hired by Akash Electronics (registered in Gujarat) to organize their annual business collaboration event in Singapore.
Supply of Service: Event management
Place of Supply: Gujarat (recipient’s location is used)
GST: IGST

Example 5 – Events Managed Outside India for Unregistered Persons

Scenario: Jack and Jones Event Managers (Mumbai) is hired by Ms. Malini (based in Bangalore) to manage her sister’s wedding in Dubai.
Supply of Service: Event management
Place of Supply: Bangalore (for unregistered recipients, the recipient’s location is taken)
GST: IGST

Additional Specific Services

Apart from the examples above, here are more specific services with performance-based supply:

Example 6 – IT Training Services

Scenario: TechPro Training Center in Delhi provides software training for a corporate client based in Delhi.
Supply of Service: IT training
Place of Supply: Delhi (location of the recipient)
GST: CGST + SGST

Example 7 – Consultancy Services

Scenario: A consulting firm in Mumbai provides performance-based business consultancy services to a registered client in Maharashtra.
Supply of Service: Consultancy
Place of Supply: Maharashtra (location of the registered recipient)
GST: IGST (for inter-state services) or CGST + SGST (for intra-state services)

Conclusion

This detailed guide illustrates how to determine the place of supply for specific services under GST—from restaurant and event services to training and consultancy. For any further assistance or to discuss your GST compliance needs regarding specific services, please feel free to contact DisyTax. We’re here to help you navigate GST complexities with clarity and confidence.