TMI BlogPOS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12(4) of 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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