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GST & Compliance

How to Determine the Place of Supply of Specific Services

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2 min read
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Mark IT Solutions Team
How to Determine the Place of Supply of 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
GST

Location of supplier

Kerala

Place of supply

The Ayurveda treatment is performed in Kerala

Location of supplier

Bangalore, Karnataka

Place of supply

Location of Mohan Apparel is Chennai, Tamil Nadu.

Location of supplier

: Bangalore, Karnataka

Place of supply

The training is provided in Bangalore, Karnataka

Location of supplier

Andaman and Nicobar Islands

Place of supply

The Island Tourism Festival is held in Andaman and Nicobar Islands

Location of supplier

Mumbai

Place of supply

Komal Automobiles is located in Delhi.

Location of supplier

Mumbai

Place of supply

The wedding is held in Mumbai

Frequently Asked Questions

What is the place of supply for restaurant and catering services under GST?

For restaurant and catering services, the place of supply is the location where the service is actually rendered. For example, if Manish Caterers in Mumbai provides catering for an event held in Mumbai, the place of supply is Mumbai, Maharashtra, regardless of where the recipient is registered.

How do you determine place of supply for training services across states?

The place of supply for training services is the location where the training is physically provided. For instance, if a supplier in Bangalore conducts training in Bangalore for a recipient like Mohan Apparel in Chennai, the place of supply remains Bangalore, Karnataka, not the recipient location.

What is the place of supply for event based services like festivals or weddings?

For event based services, the place of supply is where the event is held. The Island Tourism Festival hosted in Andaman and Nicobar Islands has its place of supply there, and a wedding held in Mumbai has Mumbai as the place of supply, even when the supplier is located elsewhere.

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