Andhra Pradesh clarifies GST rules: Director's personal services exempt from RCM; cinema hall food taxed at 5% GST.

The circular from the Andhra Pradesh Commercial Taxes Department provides clarifications on the applicability of GST on specific services. It states that services provided by a director in a personal capacity, such as renting property to a company, are not subject to the Reverse Charge Mechanism (RCM). Only services provided in the director's official capacity 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 the cinema exhibition service. If bundled with cinema tickets, the GST rate applicable to cinema services applies.

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