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of <h1>GST Clarifications: Director's Personal Services Exempt from RCM; Food Sales in Cinemas Taxed Separately at 5.</h1> The circular provides clarifications on the applicability of GST for specific services. Firstly, it states that services provided by a company director in a personal capacity, such as renting immovable property to the company, are not subject to the Reverse Charge Mechanism (RCM). Only services provided in the capacity of a director are taxable under RCM. Secondly, it clarifies that the supply of food or beverages in cinema halls is taxable as a restaurant service at 5% GST, provided it is independent of cinema exhibition services. If bundled with cinema tickets, the entire supply attracts GST at the cinema exhibition rate.
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