EXAMPLE-80
Beauty skin center located in Delhi provided professional services (plastic surgery) for a fee of Rs. 3 lakh to a client of Hyderabad and collected integrated tax on the supply of services as recipient of services in another state.
Determine whether beauty care center correct in charging IGST on inter-state supply.
Answer
As
per section 12(4) of IGST Act, the place of supply of the following services shall be
the location where the services are actually performed, i.e restaurant service,
catering services, personal grooming, fitness, beauty treatment, health services
etc.
In view of the above provision of place of supply is in
Delhi. Location of supplier is also in Delhi, thus, the supply of service of
beauty treatment is an intra-state supply and beauty treatment centre is
required to charge CGST and SGST on the said supply.