POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act]

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....IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply The place of supply of * restaurant and catering services, * personal grooming, * fitness, * beauty * treatment, * health service including cosmetic and plastic surgery. Place at which services are actually performed shall be place of supply. Examples : - Example 1:- Mr. A businessman from Pune dines in restaur....