Place of supply for restaurant and catering follows performance. These services are taxed where they are actually provided.
Performance-based
The place of supply is where the service is performed.
Outdoor catering
Catering at a venue follows the venue location. This is central to place of supply restaurant catering and how the rule plays out in practice.
Tax head
Location of performance fixes IGST or CGST+SGST.
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Frequently asked
Why does place of supply restaurant catering matter for my business?
Getting place of supply restaurant catering right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
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