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POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Sec. 12(4)] - GST Ready Reckoner - GSTExtract ..... Determination of place of supply of services in relation to Restaurant service, personal grooming/fitness/beauty and health services Restaurant service, personal grooming/fitness/beauty and health services [Section 12(4) of IGST Act 2017] S. No. Natu ..... x x x x x Extracts x x x x x POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) Sec. 12(4) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... Timmy, a makeup artist at Kolkata, goes to Jaipur, Rajasthan for doing the makeup of Mrs. Simran Kapoor, a Bollywood actress based in Mumbai. The place of supply is the location where such services is performed, i.e. Jaipur Example 3 :- Mr. Raghu is ..... x x x x x Extracts x x x x x POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) Sec. 12(4) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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