IGST What will be the place of supply for restaurant and catering services?

Raju Choudhary

Administrator
Staff member
#1
Ans. The place of supply for restaurant and catering services shall be the location where the services are actually performed. Section 9(5) of Revised Model IGST Law provides that the place of supply of service shall be the location where the services are actually performed in respect of restaurant and catering services, personal grooming, fitness, beauty treatment, health services including cosmetic and plastic surgery.

Example: If ‘X’, a resident of Mumbai, goes to Bangalore for plastic surgery then the place of supply of plastic surgery services shall be Bangalore.
 
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