Place of Supply of Services — Performance Based & Event Based Services [Sec 12(4), 12(5), 12(6), 12(7)]
# Place of Supply — Performance Based & Event Based Services
Certain categories of services are governed by specific rules under Section 12 of IGST Act that override the general rule of Section 12(2).
## Section 12(4) — Performance Based Services
Applies to:
Restaurant and catering services
Personal grooming
Fitness
Beauty treatment
Health service, including cosmetic and plastic surgery
Rule: Place of supply = location where the services are actually performed.
(Recipient registration status is irrelevant here — performance location governs.)
## Section 12(5) — Training and Performance Appraisal
### (a) To a Registered Person
Place of supply = location of such registered person.
### (b) To an Unregistered Person
Place of supply = location where the services are actually performed.
## Section 12(6) — Admission to Events
Applies to admission to:
Cultural, artistic, sporting, scientific, educational, or entertainment events
Amusement park
Any other place
And services ancillary thereto
Rule: Place of supply = location where the event is actually held / where the amusement park or such other place is located.
(Status of recipient is irrelevant.)
## Section 12(7) — Organisation of Events
Applies to:
Organisation of cultural, artistic, sporting, scientific, educational, entertainment events
Services in relation to a conference, fair, exhibition, celebration, or similar events (including ancillary services and assigning of sponsorship)
### (a) To a Registered Person
Place of supply = location of such registered person.
### (b) To an Unregistered Person
Place of supply = location where the event is actually held.
If the event is held outside India → place of supply = location of recipient.
## Quick Comparison Table
Service
Recipient Registered
Recipient Unregistered
Restaurant / Beauty / Fitness / Health [12(4)]
Where performed
Where performed
Training & Appraisal [12(5)]
Location of recipient
Where performed
Admission to Event [12(6)]
Where event held
Where event held
Organisation of Event [12(7)]
Location of recipient
Where event held
Worked example
### Example 1
Restaurant [12(4)]: A registered person from Mumbai dines at a restaurant in Delhi. Place of supply = Delhi (where service is performed), regardless of recipient's registration.
### Example 2
Training [12(5)] – Registered: A training company in Delhi conducts a workshop physically in Pune for a registered company headquartered in Karnataka. Place of supply = Karnataka (location of registered recipient).
### Example 3
Training [12(5)] – Unregistered: Same workshop in Pune attended by individual unregistered participants. Place of supply = Pune (where performed).
### Example 4
Admission to Event [12(6)]: An IPL match ticket is purchased by a person from UP for a match held in Mumbai. Place of supply = Maharashtra (event location).
### Example 5
Organisation of Event [12(7)] – Registered: Event management company in Bangalore organises a conference in Goa for a registered client in Delhi. Place of supply = Delhi (location of registered recipient).
### Example 6
Organisation of Event [12(7)] – Unregistered: Same conference in Goa with unregistered recipient. Place of supply = Goa (event location).
⚠️ Common exam mistakes
Confusing 12(6) admission with 12(7) organisation — admission rule does NOT differentiate by registration; organisation rule DOES.
Applying recipient's location in performance-based services [12(4)] — it is always 'where performed' regardless of registration status.
For training services [12(5)], forgetting that for registered recipients the location of the recipient governs, not where training is conducted.
Ignoring the proviso in 12(7) for events held outside India when recipient is unregistered — defaulting to event location instead of recipient location.
Treating fitness/beauty/health under the general rule rather than under the specific performance-based rule of 12(4).
Bare-Act text Section 12(4), 12(5), 12(6) & 12(7) · IGST Act, 2017 · click to expand
Section 12(4): The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed. Section 12(5): The place of supply of services in relation to training and performance appraisal to, — (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location where the services are actually performed. Section 12(6): The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located. Section 12(7): The place of supply of services provided by way of, — (a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or (b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events, — (i) to a registered person, shall be the location of such person; (ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient.