## Place of Supply – Performance Based Services [Section 12(4) of IGST Act]
For certain services that are inherently 'performed' on a person, the place of supply is where the service is actually performed.
### Covered Services
- Restaurant and catering services
- Personal grooming
- Fitness
- Beauty treatment
- Health services (including cosmetic & plastic surgery)
### Rule
| Service | Place of Supply |
|---|---|
| Any of the above services | Location where the services are actually performed |
This rule applies regardless of whether the recipient is registered or unregistered.
### Logic
These services need the physical presence of the recipient. So performance location is the most meaningful link, not the recipient's address or supplier's location.