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of <h1>Karnataka Clarifies GST: Director's Personal Services Exempt from RCM; Cinema Hall Food Taxed Separately at 5% GST.</h1> The Government of Karnataka issued a circular clarifying the applicability of GST on certain services. It states that services provided by a director in a personal capacity, such as renting immovable property to a company, are not subject to the Reverse Charge Mechanism (RCM). Only services provided in the capacity of a director are taxable under RCM. Additionally, the supply of food or beverages in cinema halls is considered a 'restaurant service' and taxed at 5% GST, provided it is independent of cinema exhibition services. If bundled with cinema tickets, the entire supply is taxed at the rate applicable to cinema exhibition services.
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