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of <h1>Maharashtra Clarifies GST on Director Services and Cinema Halls; Aligns with CBIC Circular.</h1> The Trade Circular clarifies the applicability of GST on specific services in Maharashtra, aligning with a CBIC circular. It specifies that services provided by a director of a company in a personal capacity, such as renting immovable property to the company, are not subject to the Reverse Charge Mechanism (RCM). Only services supplied in the capacity of a director are taxable under RCM. Additionally, it clarifies that food and beverages supplied in cinema halls are taxable as 'restaurant services' if provided independently of cinema exhibition services. If bundled with cinema tickets, the entire supply is taxed at the cinema service rate.
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